https://www.taxtmi.com/caselaws?id=421423 The AAAR Karnataka dismissed an appeal by a service recipient seeking advance ruling on GST liability for services procured from a US entity. The Authority held that advance ruling applications can only be filed by suppliers, not recipients of services, as rulings bind only the applicant-supplier and jurisdictional officers under Section 103 of CGST Act. The recipient lacked standing to seek classification or place of supply determination for services received. While place of supply determination falls under Section 97(2)(e) when linked to tax liability, the Authority cannot rule on transactions where the applicant is not the supplier. The lower Authority correctly dismissed the application for lack of jurisdiction. en-us Fri, 04 Mar 2022 00:00:00 +0530 Wed, 02 Apr 2025 18:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421423 The AAAR Karnataka dismissed an appeal by a service recipient seeking advance ruling on GST liability for services procured from a US entity. The Authority held that advance ruling applications can only be filed by suppliers, not recipients of services, as rulings bind only the applicant-supplier and jurisdictional officers under Section 103 of CGST Act. The recipient lacked standing to seek classification or place of supply determination for services received. While place of supply determination falls under Section 97(2)(e) when linked to tax liability, the Authority cannot rule on transactions where the applicant is not the supplier. The lower Authority correctly dismissed the application for lack of jurisdiction. Case-Laws GST Fri, 04 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421423