Divisional Forest Officer, Logging Division ., In see
Date: December 28, 2018
Court: Authority for Advance Ruling
Bench: Andhra Pradesh
Type: Advance Ruling
Judge(s)/Member(s): S. Narasimha Reddy, D Ramesh
Subject Matter
Recipients of supply cannot seek advance ruling
Summary
An applicant can seek an advance ruling in relation to supply of goods or services or both undertaken or proposed to be undertaken by the applicant. Further, as per Section 103 (1) of the APGST Act such an Advance Ruling is binding only on the applic…
1. The present application has been filed U/s 97 of the Central Goods & Services Tax Act, 2017 and Andhra Pradesh Goods & Services Tax Act, 2017 (hereinafter referred to CGST Act and APGST Act respectively) by M/S Divisional Forest Officer, Logging Division, Chintur (hereinafter referred to as applicant), registered under the Goods & Services Tax. 2. The provisions of the CGST Act and…