Whether the recipient of Services can apply for Advance Ruling under GST?

Last updated: 19 January 2023
Quick Summary
The Maharashtra Authority of Advanced Ruling (AAR) clarified that a recipient of services cannot apply for an Advance Ruling under GST. The ruling states that an applicant must be undertaking or proposing to undertake the supply of goods or services to be eligible. Since the applicant in this case was only a recipient of services and not the supplier, their application was not admitted.

Court :
Maharashtra AAR

Brief :
AAR Authority made it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to any dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the MGST Act. 

Citation :
IN RE PORTESCAP INDIA PRIVATE LIMITED

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