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2022 (5) TMI 1291 - AUTHORITY FOR ADVANCE RULINGS, KARNATAKALevy of GST - Revenue Sharing invoices raised by one party on to another party - the outward supply of services is exempt or not - HELD THAT:- Any person registered or desirous of obtaining registration under CGST Act 2017 can seek advance ruling only in relation to the supply of goods or services or both being undertaken or proposed to be undertaken. In the instant case, it is observed that Auriga Research Private Limited, who have filed the application, is not a supplier. Thus the instant application is not admissible and liable for rejection in terms of Section 98(2) of the CGST Act 2017. The application is hereby rejected as “inadmissible”, in terms of Section 98(2) of the CGST Act 2017.
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