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    <title>2023 (1) TMI 230 - AUTHORITY FOR ADVANCE RULING, CHHATTISGARH</title>
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    <description>AAR Chhattisgarh ruled that service recipients cannot seek advance rulings regarding taxability of supplies at the supplier&#039;s end. The applicant, as a recipient of manpower supply services from a third party, lacked standing to obtain rulings on the service provider&#039;s tax obligations. Only registered GST persons or those seeking registration can apply for advance rulings concerning their own supplies. The ruling emphasized that advance ruling mechanisms don&#039;t permit recipients to determine classification or tax liability of services at the supplier&#039;s end, and only the actual service provider has rights to seek such rulings from jurisdictional authorities.</description>
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    <pubDate>Wed, 17 Aug 2022 00:00:00 +0530</pubDate>
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      <description>AAR Chhattisgarh ruled that service recipients cannot seek advance rulings regarding taxability of supplies at the supplier&#039;s end. The applicant, as a recipient of manpower supply services from a third party, lacked standing to obtain rulings on the service provider&#039;s tax obligations. Only registered GST persons or those seeking registration can apply for advance rulings concerning their own supplies. The ruling emphasized that advance ruling mechanisms don&#039;t permit recipients to determine classification or tax liability of services at the supplier&#039;s end, and only the actual service provider has rights to seek such rulings from jurisdictional authorities.</description>
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