https://www.taxtmi.com/caselaws?id=429298 The AAR Kerala dismissed an advance ruling application filed by an association seeking clarification on GST liability for joint development arrangements between developers and land owners. The authority held it lacked jurisdiction as the application concerned GST liability of third parties (association members) rather than supplies by the applicant itself. The AAR ruled that advance ruling provisions under Section 97(2) of CGST Act do not permit applications regarding tax applicability to persons other than the applicant, making the application outside statutory scope. en-us Wed, 01 Jun 2022 00:00:00 +0530 Thu, 10 Apr 2025 16:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429298 The AAR Kerala dismissed an advance ruling application filed by an association seeking clarification on GST liability for joint development arrangements between developers and land owners. The authority held it lacked jurisdiction as the application concerned GST liability of third parties (association members) rather than supplies by the applicant itself. The AAR ruled that advance ruling provisions under Section 97(2) of CGST Act do not permit applications regarding tax applicability to persons other than the applicant, making the application outside statutory scope. Case-Laws GST Wed, 01 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429298