https://www.taxtmi.com/caselaws?id=420260 The AAR Tamil Nadu rejected an advance ruling application regarding GST registration requirements for multiple companies operating from the same address. The authority held that applicants can only seek advance rulings for supplies they undertake or propose to undertake themselves. Since the applicant sought the ruling on behalf of customers facing registration issues rather than for their own registration activities, the application was inadmissible under Section 97 read with Section 95 of the CGST/TNGST Act 2017. The application was rejected under Section 98(2) read with Section 95(a)/103(1) as the registration activity was not undertaken by the applicant but by the entities sharing the workspace. en-us Mon, 28 Feb 2022 00:00:00 +0530 Wed, 02 Apr 2025 10:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420260 The AAR Tamil Nadu rejected an advance ruling application regarding GST registration requirements for multiple companies operating from the same address. The authority held that applicants can only seek advance rulings for supplies they undertake or propose to undertake themselves. Since the applicant sought the ruling on behalf of customers facing registration issues rather than for their own registration activities, the application was inadmissible under Section 97 read with Section 95 of the CGST/TNGST Act 2017. The application was rejected under Section 98(2) read with Section 95(a)/103(1) as the registration activity was not undertaken by the applicant but by the entities sharing the workspace. Case-Laws GST Mon, 28 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420260