Gujarat Rural Industries Marketing Corporation Ltd ., In re
Date: May 11, 2022
Court: Authority for Advance Ruling
Bench: Gujarat
Type: Advance Ruling
Judge(s)/Member(s): Atul Mehta, Arun Richard
Subject Matter
Recipient of Supply cannot file Advance Ruling application
Summary
We refer to Section 103(1) CGST Act , which stipulates that Advance Ruling shall be binding only on the applicant who had sought it and on the concerned officer/ jurisdictional officer in respect of the applicant. Section 95(a…
1. M/s. Gujarat Rural Industries Marketing Corporation Ltd. (hereinafter referred to as GRIMCO, for the sake of brevity) has submitted that it procures different types of toolkits and supplies these kits to various D.I.C. offices for distributing these kits to beneficiaries of different schemes of Govt. of Gujarat. 2. GRIMCO submitted that vide GEM portal, it floated e-tender for purchasing of tai…