https://www.taxtmi.com/highlights?id=62661 Maintainability of Advance Ruling application - Recipient of supply - if a recipient obtains a ruling on the value to be adopted of his inward supply of goods or services, the supplier of such goods or services is not bound by that ruling and he is free to assess the supply according to his own determination, in which case, the ruling loses its relevance and applicability even. - Thus, only a supplier and not the recipient is eligible to seek an advance ruling and therefore the subject application cannot be admitted - AAR en-us Wed, 30 Mar 2022 18:02:00 +0530 Wed, 30 Mar 2022 18:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=62661 Maintainability of Advance Ruling application - Recipient of supply - if a recipient obtains a ruling on the value to be adopted of his inward supply of goods or services, the supplier of such goods or services is not bound by that ruling and he is free to assess the supply according to his own determination, in which case, the ruling loses its relevance and applicability even. - Thus, only a supplier and not the recipient is eligible to seek an advance ruling and therefore the subject application cannot be admitted - AAR Highlights GST Wed, 30 Mar 2022 18:02:00 +0530 https://www.taxtmi.com/highlights?id=62661