Is the recipient of good/service eligible to apply for Advance Ruling?

[Pranika Garg]

Section 95 of CGST Act defines Advance Ruling as “A decision provided by the Authority or the Appellate Authority to an applicant on matters or on questions specified in section 97 or section 100,in relation to supply of goods or services or both being undertaken or proposed to be undertaken BY THE APPLICANT”. This implies that the applicant should be the supplier of goods/services which are the subject matter of advance ruling.
The same is supported by Advance Ruling in the case of Hubli-Dharwad Municipal Corporation dated 19.04.2021.
Thus, the application for advance ruling can be filed by Supplier of goods/ services rather than the Recipient.

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