https://www.taxtmi.com/caselaws?id=422701 The AAR rejected GRIMCO's application seeking determination of GST rate on a tailoring kit (containing sewing machine, overlock machine, and PVC stool) as non-maintainable under Section 95(a) of CGST Act. GRIMCO failed to clarify whether it was seeking the ruling as a supplier or on behalf of its supplier despite being asked during the virtual hearing. The Authority concluded that GRIMCO did not establish proper standing to file the application, noting that an Advance Ruling is binding only on the applicant and concerned officers as per Section 103(1), making the application procedurally defective. en-us Wed, 11 May 2022 00:00:00 +0530 Thu, 03 Apr 2025 11:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422701 The AAR rejected GRIMCO's application seeking determination of GST rate on a tailoring kit (containing sewing machine, overlock machine, and PVC stool) as non-maintainable under Section 95(a) of CGST Act. GRIMCO failed to clarify whether it was seeking the ruling as a supplier or on behalf of its supplier despite being asked during the virtual hearing. The Authority concluded that GRIMCO did not establish proper standing to file the application, noting that an Advance Ruling is binding only on the applicant and concerned officers as per Section 103(1), making the application procedurally defective. Case-Laws GST Wed, 11 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422701