https://www.taxtmi.com/caselaws?id=443233 The AAAR, UP dismissed an advance ruling application filed by a metro rail corporation seeking ruling on construction, erection and commissioning services received from a contractor. The Authority held that under Section 95(a) of CGST Act 2017, only suppliers of goods or services can file advance ruling applications, not recipients. Since the appellant was a service recipient receiving metro rail facility services, it lacked eligibility to seek advance ruling under the statutory provisions, which specifically require the applicant to be a taxpayer who supplies or proposes to supply goods/services. en-us Thu, 17 Aug 2023 00:00:00 +0530 Mon, 21 Apr 2025 11:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443233 The AAAR, UP dismissed an advance ruling application filed by a metro rail corporation seeking ruling on construction, erection and commissioning services received from a contractor. The Authority held that under Section 95(a) of CGST Act 2017, only suppliers of goods or services can file advance ruling applications, not recipients. Since the appellant was a service recipient receiving metro rail facility services, it lacked eligibility to seek advance ruling under the statutory provisions, which specifically require the applicant to be a taxpayer who supplies or proposes to supply goods/services. Case-Laws GST Thu, 17 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443233