https://www.taxtmi.com/caselaws?id=423031 The Karnataka AAR rejected an application filed by Auriga Research Private Limited seeking advance ruling on whether revenue sharing invoices constitute exempt outward supply of services. The AAR held that only registered persons or those seeking registration who are suppliers can apply for advance rulings under Section 98(2) of CGST Act 2017. Since the applicant was not a supplier in the transaction, the application was inadmissible and rejected under Section 98(2) of CGST Act 2017. en-us Tue, 17 May 2022 00:00:00 +0530 Thu, 03 Apr 2025 10:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423031 The Karnataka AAR rejected an application filed by Auriga Research Private Limited seeking advance ruling on whether revenue sharing invoices constitute exempt outward supply of services. The AAR held that only registered persons or those seeking registration who are suppliers can apply for advance rulings under Section 98(2) of CGST Act 2017. Since the applicant was not a supplier in the transaction, the application was inadmissible and rejected under Section 98(2) of CGST Act 2017. Case-Laws GST Tue, 17 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423031