https://www.taxtmi.com/caselaws?id=420259 The AAR Tamil Nadu rejected an advance ruling application filed by a flat purchaser seeking determination of taxable value and time of supply for construction services. The authority held that Section 95 of CGST Act 2017 permits advance rulings only for supplies undertaken or proposed to be undertaken by the applicant. Since the applicant was a recipient of construction services from the developer rather than a supplier, the application was inadmissible. The AAR emphasized that allowing recipients to obtain rulings on inward supplies would be ineffective as suppliers remain free to assess supplies according to their own determination, rendering such rulings irrelevant. en-us Mon, 28 Feb 2022 00:00:00 +0530 Wed, 02 Apr 2025 10:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420259 The AAR Tamil Nadu rejected an advance ruling application filed by a flat purchaser seeking determination of taxable value and time of supply for construction services. The authority held that Section 95 of CGST Act 2017 permits advance rulings only for supplies undertaken or proposed to be undertaken by the applicant. Since the applicant was a recipient of construction services from the developer rather than a supplier, the application was inadmissible. The AAR emphasized that allowing recipients to obtain rulings on inward supplies would be ineffective as suppliers remain free to assess supplies according to their own determination, rendering such rulings irrelevant. Case-Laws GST Mon, 28 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420259