Indian Oil Corporation Ltd ., In re
Date: December 3, 2021
Court: Authority for Advance Ruling
Bench: Uttar Pradesh
Type: Advance Ruling
Judge(s)/Member(s): Vivek Arya, Abhishek Chauhan
Subject Matter
Recipient of supply cannot seek Advance Ruling
Summary
An applicant can seek an Advance Ruling only in relation to supply of goods or services or both undertaken or proposed to be undertaken by them. In the instant case, the supply is being undertaken by UPPTCL and the applicant is the only recipient of…
1. M/s IINDIAN OIL CORPORATION LTD, TC 39-V, INDIAN OIL BHAWAN, Vibhuti Khand, Gomti Nagar, Lucknow-226010 (here in after referred to as the applicant) is a registered assessee under GST having GSTN: 09AAACI1681G1ZN. 2. The applicant has submitted as under- i. The Applicant is a company registered in India and is, inter-alia, a government owned oil and gas corporation under the Ministry of Petrole…