GST Advance Ruling (01.04.2021)

GST Advance Ruling :

In a bizarre advance ruling by TNGST Advance ruling authority in case of Chennai Metropolitan Water Supply and Sewerage Board stated that,

“the applicant can seek an Advance Ruling only in relation to supply of goods or services or both undertaken or proposed to be undertaken by them. In the case at hand, the applicant is the recipient of the services and not supplier of such service – Accordingly, the question (on which an advance ruling is sought) is not liable for admission and, therefore, rejected without going into the merits of the case”

Such rulings are bad in law and adds to more confusion / litigation which are unintended.

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