Auriga Research Private Limited ., In re
Date: May 17, 2022
Court: Authority for Advance Ruling
Bench: Karnataka
Type: Advance Ruling
Judge(s)/Member(s): Ravi Prasad, Kiran Reddy
Subject Matter
Non-supplier cannot seek advance ruling
Summary
Aany person registered or desirous of obtaining registration under CGST Act 2017 can seek advance ruling only in relation to the supply of goods or services or both being undertaken or proposed to be undertaken. In the instant case, we observe that A…
M/s. Auriga Research Private Limited, (hereinafter referred to as ‘The applicant’), No.136, 6th Cross, 2nd Stage, Yeshwanthpur, Bengaluru-560022, having GSTIN 29AABCH1202M1ZR have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 read with Rule 104 of CGST Rules, 2017 and Section 97 of KGST Act, 2017 read .with Rule 104 of KGST Rules, 2017, in FORM GST ARA-01 d…