https://www.taxtmi.com/caselaws?id=420113 Advance ruling jurisdiction is limited to supplies of goods or services undertaken or proposed to be undertaken by the applicant. Where the service is supplied by a third party to the applicant, the recipient cannot seek a binding ruling on the supplier's outward tax liability, because such a ruling would not bind that supplier. The transaction therefore falls outside the intended scope of the advance ruling mechanism, and the application was held not maintainable. The rejection of the advance ruling request was upheld on that basis. en-us Thu, 24 Feb 2022 00:00:00 +0530 Wed, 02 Apr 2025 10:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420113 Advance ruling jurisdiction is limited to supplies of goods or services undertaken or proposed to be undertaken by the applicant. Where the service is supplied by a third party to the applicant, the recipient cannot seek a binding ruling on the supplier's outward tax liability, because such a ruling would not bind that supplier. The transaction therefore falls outside the intended scope of the advance ruling mechanism, and the application was held not maintainable. The rejection of the advance ruling request was upheld on that basis. Case-Laws GST Thu, 24 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420113