Case LawAAR No. 30/AP/GST/2018
Divisional Forest Officer, Logging Division ., In see
- Court:
- Authority for Advance Ruling
- Bench:
- Andhra Pradesh
- Date:
- December 28, 2018
- Type:
- Advance Ruling
- Members:
- S. Narasimha Reddy, D Ramesh
Subject
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…
Judgement
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…