TaxTMI 
TaxTMI 
2026 (5) TMI 1153
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....rtain questions relating to the applicability of GST under the Reverse Charge Mechanism (RCM) in respect of (i) rent paid to an unregistered landlord and (ii) purchase of wood from unregistered dealers. 2. In this Ruling, a reference hereinafter to the provisions of the CGST Act, Rules or the notifications issued there under shall include a reference to the corresponding provisions of the KSGST Act, Rules or the notifications issued there under. 3. The facts of the issue: The brief facts of the matter, as submitted by the applicant, are as follows. 3.1. The Applicant has submitted that he is proposing certain business activities under different hypothetical scenarios and seeks clarification regarding the applicability of GST on suc....
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....ed any pending or decided proceedings against the applicant in that office, relating to the present case. 5. Personal Hearing: The applicant was granted an opportunity for a personal hearing on 26-02-2026. Shri. M C Prasanth, Proprietor represented for the applicant in personal hearing. In the hearing, he explained the nature of activity undertaken by the applicant and reiterated the contentions submitted in the written application. During the course of the personal hearing, the Applicant identified himself as a Chartered Accountant and submitted that the questions raised in the application are prospective in nature and have been raised in order to obtain clarity on issues that may arise for his clients in the course of their business....
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....to be undertaken by the applicant himself. 6.4 On perusal of the application, it is observed that the applicant has merely set out certain hypothetical scenarios and sought clarification on the applicability of GST under the Reverse Charge Mechanism. The questions raised do not arise from any identifiable supply undertaken or proposed to be undertaken by the applicant, and the application does not disclose any specific transaction, contractual arrangement or concrete factual matrix. In the absence of a clearly defined supply or proposed activity, the issues raised are in the nature of academic queries not founded on the applicant's own transactions. 6.5 During the course of the personal hearing held on 26.02.2026, the applicant cl....
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....payer seeking clarity on his own transactions, but rather as a professional seeking general guidance for clients, which falls outside the scope of the advance ruling mechanism. 6.7 In view of the above, it is observed that the questions raised in the present application do not relate to any supply of goods or services undertaken or proposed to be undertaken by the applicant. Instead, the applicant seeks general clarification on the applicability of GST provisions in situations which may arise in the course of business activities of other persons. The application does not disclose any clearly identifiable transaction or factual matrix pertaining to the applicant's own business activities. 6.8 Therefore, the present application does....
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.... in exempted goods) to an unregistered landlord for commercial space is liable to GST under the Reverse Charge Mechanism? (a) If RCM applies, whether the liability arises under Section 9(3) or Section 9(4) of the CGST Act, 2017? (b) If RCM does not apply, what is the legal basis for exemption? Ruling- In view of the discussions above, the application for advance ruling filed by the Applicant is not admissible under Section 97 of the CGST Act, 2017 and the KSGST Act, 2017, as the questions raised do not relate to any supply of goods or services undertaken or proposed to be undertaken by the Applicant. Accordingly, the application is rejected as not maintainable, without going into the merits of the issues raised. Ques....