https://www.taxtmi.com/caselaws?id=458798 AAR Gujarat rejected the advance ruling application for lack of locus standi. The applicant sought to determine GST liability of their sub-lessor regarding electricity charges recovered from tenants based on sub-meter readings. The AAR held that advance ruling applications can only be filed by suppliers of goods/services or those seeking input tax credit rulings for supplies received by them. Since the applicant was neither the supplier nor seeking input tax credit on received supplies, they lacked standing to file the application under Sections 95, 97, 98, and 103 of CGST Act, 2017. en-us Fri, 03 Nov 2023 00:00:00 +0530 Tue, 22 Apr 2025 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458798 AAR Gujarat rejected the advance ruling application for lack of locus standi. The applicant sought to determine GST liability of their sub-lessor regarding electricity charges recovered from tenants based on sub-meter readings. The AAR held that advance ruling applications can only be filed by suppliers of goods/services or those seeking input tax credit rulings for supplies received by them. Since the applicant was neither the supplier nor seeking input tax credit on received supplies, they lacked standing to file the application under Sections 95, 97, 98, and 103 of CGST Act, 2017. Case-Laws GST Fri, 03 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458798