Maharashtra AAR: GST Advance Ruling can be sought by supplier only and not by recipient of goods or services

Last updated: 30 October 2021

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The Maharashtra Authority for Advance Ruling (AAR) has ruled that an application for an advance ruling under GST can only be made by the supplier of goods or services, not the recipient. In this case, M/s. USV Pvt. Ltd. sought a ruling on a trademark transfer, but the application was rejected. The AAR found that the applicant was acting as a recipient and the supply in question had already been completed before the application was filed, failing to meet the criteria for an advance ruling.

Court :
Maharashtra AAR

Brief :
In M/s. USV Pvt. Ltd.[ORDER No.GST-ARA-91/2019-20/B-77 dated October 14, 2021], M/s. USV Pvt. Ltd ("the Applicant") has sought an advance ruling on mainly two issues. The first issue pertains to whether the activity of transfer of registered trademarks by Novartis AG ("NAG") to the Applicant is a supply of goods or supply of services under the Central Goods and Services Tax Act, 2017 ("the CGST Act")if yes then, whether the Applicant is liable to discharge Goods and Services Tax (GST) on the subject transaction under reverse charge mechanism in terms of entry no. 1 of Notification No. 10/2017- Integrated Tax (Rate) dated June 28, 2017.

Citation :
ORDER No.GST-ARA-91/2019-20/B-77 dated October 14, 2021

Daily Limit Reached