GST--Advance Ruling
Can Recipient of Supply File Application for Advance Ruling
S. Swaminathan
The learned author seeks to make analytical study of the provisions of section 97 of the CGST Act, 2017 so as to determine the issue as to whether recipient of supply can file application for advance ruling under the GST regime. The discussion is based on the relevant statutory provisions and a recent advance ruling in the case of Portescap India (P.) Ltd., In re 2022 TaxPub(GST) 921 (AAAR-Maharashtra).
1. Introduction
Under the Central Goods and Services Tax Act, 2017 (in short "the CGST Act"), the provisions in respect of Advance Ruling are enshrined under Chapter XVII.
The term "advance ruling" is defined under clause (a) of section 95 of the CGST Act to mean a decision provided by the Authority or the Appellate Authority or the National Appellate Authority to an applicant on matters or on questions specified in sub-section (2) of section 97 or sub-section (1) of section 100 or of section 101C, in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant.
As per clause (c) of section 95 of the Act, the term "applicant" means any person registered or desirous of obtaining registration under Act.