In re M/s. AFS Group (GST AAR Tamil Nadu)
Date: January 11, 2026
Subject Matter
Advance Ruling Application Rejected for Not Pertaining to Applicant's Own Supply or Scope
Summary
The advance ruling application filed by the consultant, M/s. AFS Group, was rejected primarily because the question did not relate to their own supply of goods or services but to their client's, thus falling outside the scope of Section 95(a) of the…
FULL TEXT OF THE ORDER OF APPELLATE AUTHORITY FOR ADVANCE RULING, TAMILNADU M/s. AFS Group, No. 68, Modern Park Street, Tambaram West, Chennai – 600 045 (hereinafter called as the “Applicant”) are registered under the GST Act with GSTIN 33A13ZFA1210G1ZQ. The applicant stated that their clients are engaged in manufacture and supply of 100% Cotton Yarn (HSN 5205), taxable at 5% GST. Their input good…