Home Case Index All Cases GST GST + AAAR GST - 2021 (4) TMI AAAR This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (4) TMI 935 - AAAR - GSTExemption from GST - inward supply of services - upfront lease amount paid to M/s. RLDA for the development of Multi functional complex (Operational building) at Erode Railway junction for long term lease for 45 years - HELD THAT:- The provisions of section 103 categorically states that the ruling pronounced is binding only on the appellant. It automatically flows that if a recipient obtains a ruling on the taxability of his inward supply of goods or services, the supplier of such goods or services is not bound by that ruling and he is free to assess the supply according to his own determination, in which case, the ruling loses its relevance and applicability even. Any law provision has to be interpreted in a constructive and harmonious way keeping in mind the object of the purpose of the provision - On a conjoint reading of the provisions of Section 95(a), section 97 (2) and Section 103, it is opined that a supplier in the capacity of a recipient of his inward supplies only and not vice versa is only eligible to seek an advance ruling and not a mere recipient of goods or services in question even when he may otherwise be a supplier of his own goods or services. The Order of the Advance Ruling Authority in this matter is confirmed - appeal disposed off.
|