https://www.taxtmi.com/caselaws?id=406819 The Appellate Authority confirmed the Order of the Advance Ruling Authority, disposing of the appeal accordingly. The judgment clarified the interpretation of provisions under the Central Goods & Services Tax Act and Tamil Nadu Goods & Services Tax Act, emphasizing the binding nature of advance rulings on the applicant and concerned officers. The analysis focused on the appellant's role as a supplier, eligibility to seek advance rulings as a recipient of inward supplies, and the applicability of tax exemption and input tax credit in the context of development services provided. en-us Fri, 05 Mar 2021 00:00:00 +0530 Sat, 25 Dec 2021 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406819 The Appellate Authority confirmed the Order of the Advance Ruling Authority, disposing of the appeal accordingly. The judgment clarified the interpretation of provisions under the Central Goods & Services Tax Act and Tamil Nadu Goods & Services Tax Act, emphasizing the binding nature of advance rulings on the applicant and concerned officers. The analysis focused on the appellant's role as a supplier, eligibility to seek advance rulings as a recipient of inward supplies, and the applicability of tax exemption and input tax credit in the context of development services provided. Case-Laws GST Fri, 05 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406819