Recipient of service entitled to seek advance ruling under GST, says Calcutta High Court

In a significant ruling, Calcutta High Court has said that ‘recipient of service’ is entitled to file Advance Ruling application under GST. Many Authority for Advance Rulings (AARs) have so far ruled that only the service provider can seek advance ruling. Definition of ‘applicant’ “The appellants clearly fall within the definition of “applicant” as defined under Section 95(c) of the (GST) Act, the…