Tamil Nadu AAR Holds Advance Ruling Not Maintainable Where Applicant Is Only Recipient of Service Under GST Act
The Tamil Nadu Authority for Advance Ruling (AAR) has clarified that an advance ruling application is not maintainable when filed by a recipient of services regarding tax liability, as such determination vests with the supplier. The AAR permitted withdrawal of the application without addressing the merits, emphasizing the statutory scope of advance rulings under the GST Act.
