GST Not Applicable: Auriga Research Not a Supplier, Application Rejected u/s 98(2) CGST Act 2017.

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....Levy of GST - Revenue Sharing invoices raised by one party on to another party - it is observed that Auriga Research Private Limited, who have filed the application, is not a supplier. Thus the instant application is not admissible and liable for rejection in terms of Section 98(2) of the CGST Act 2017. - AAR....