GST - Application to AAR by recipient of supply

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....ST - Application to AAR by recipient of supply <br> Query (Issue) Started By: - Lalitha Krishnamurthy Dated:- 23-9-2025 Goods and Services Tax - GST <br> Got 4 Replies <br> GST<br> <br> Can the recipient of supply make an application to the Authority for Advance Ruling in respect of taxability of the supply received by him? The Hon'ble Calcutta High Court, in the case of Anmol Industries Limited a....

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....nd Anr vs The West Bengal AAR 2023 (5) TMI 288 - CALCUTTA HIGH COURT, had held so. Is this the final position as of now or are there any contradictory judgements? Would be grateful to receive views of the distinguished experts. --Reply By: Sadanand Bulbule The Reply: Explanation to Section 95[c] of the CGST Act defines "applicant" as: "any person registered or desirous of obtaining registration....

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.... under this Act". Thus the law does not restrict filing of an application for Advance Ruling to the supplier alone. Any applicant seeking Advance Ruling includes recipient of supply as well. This is the position of law as on date. --Reply By: KASTURI SETHI The Reply: Yes. There are contradictory decisions :- (i) Recipient of goods or services cannot apply for Advance Ruling where tax is payabl....

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....e by the supplier and there is no reverse charge--AAR, Maharashtra in reference : VISVESVARAYA NATIONAL INSTITUTE OF TECHNOLOGY - 2018 (8) TMI 976 - AUTHORITY FOR ADVANCE RULINGS MAHARASHTRA (ii) 2020 (7) TMI 80 - AUTHORITY FOR ADVANCE RULING, MAHARASHTRA In reference : Futuredent (iii) 2021 (4) TMI 935 - APPELLATE AUTHORITY FOR ADVANCE RULING, TAMILNADU Erode Infrastructures Pvt. Ltd. (iv) 2019 (....

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....3) TMI 592 - AUTHORITY FOR ADVANCE RULING, MAHARASHTRA : In Ref. Telstra Telecomminication Pvt. Ltd. (v) 2018 (11) TMI 1350 - AUTHORITY FOR ADVANCE RULING, TAMILNADU - respect of Naga Ltd. --Reply By: Shilpi Jain The Reply: Apply for AAR only if there is some good reason for you to apply. Else dont get into this trap. --Reply By: Shilpi Jain The Reply: Is the recipient liable to pay GST for ....

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....the transaction that he is asking for a ruling? If not it is not logical to go for ruling as anyway this ruling will not be binding on the supplier and the related dept authorities!!! <br>***<br> Discussion Forum - Knowledge Sharing....