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Recipient allowed by High Court to approach AAR for advance ruling in GST.

As this judgement gives hope to many recipients desirous of seeking advance ruling on GST issues, however this also creates a paradox for new litigation because an advance ruling is only binding on the applicant, who sough the advance ruling. And applicant being a recipient, the said ruling will not be binding on his supplier and may loose its entire significance.

In this case, a recipient approached AAR for advance ruling however AAR rejected the application on the ground that only supplier can file application and recipient is not eligible to file such application for advance ruling in GST.

Recipient approached High Court and court held that a recipient is also eligible to seek advance ruling in GST.

It opens up possibilities for several service recipients (registered under GST, including registered business persons & professionals) in a plethora of instances to gain clarity via advance ruling on goods or services purchased or intended to be purchased by them.

In the past, several benches of the Authority for Advance Rulings (AAR) across India rejected applications by service recipients on the grounds that the term ‘advance ruling’ is defined to mean a decision in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the ‘applicant’. The high court held that service recipients also fall under the meaning of the term ‘applicant’.

Considering that the high court has interpreted recipients as eligible to apply for advance rulings, it opens up avenues for GST-registered consumers to approach the authorities for clarifications in case they are facing the brunt of conservative interpretation by the suppliers. 

However, it is to be seen whether the high court order will be the final word or will be contested by the GST authorities.

Authority (AAR) View Point:

The AAR observed that this application cannot be accepted since an application for advance ruling can be filed by the supplier in relation to supply of goods or services or both being und.......
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Advance Ruling

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High Court

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Author:

TaxReply


May 1, 2023


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