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GST - Highlights / Catch Notes

Home Highlights December 2023 Year 2023 This

Scope of Advance Ruling - Applicant - Applicant M/s National ...

GST

December 30, 2023

Scope of Advance Ruling - Applicant - Applicant M/s National Highways Authority of India (NHAI) is receiver of the Goods/Services provided by the MVVNL. In light of subsection (a) provided under Section 95 of CGST Act 2017, only supplier of the services/goods can file Application for Advance Ruling. - AAR

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