Advance Ruling application maintainable for recipient liable to ...

Recipient liable for reverse charge eligible for Advance Ruling despite definition - Section 95 contextual interpretation

Case Laws GST

July 30, 2024

Advance Ruling application maintainable for recipient liable to pay tax on reverse charge basis, despite definition of 'advance ruling' - Section 95 to be interpreted contextually - Fiction u/s 9(3) brings recipient within ambit of Chapter XVII for seeking Advance Ruling - Application erroneously rejected at threshold u/s 98(2) - No appeal lies against rejection u/s 98(2) - Matter remitted to AAR to decide application afresh u/s 98(4) - Impugned order set aside - Petition allowed by way of remand.

View Source

← Previous Next →

Advance Ruling application maintainable for recipient liable to ...

Recipient liable for reverse charge eligible for Advance Ruling despite definition - Section 95 contextual interpretation

Case Laws GST

July 30, 2024

You may also like:

Maintainability of Advance Ruling application - Recipient of supply - if a recipient obtains a ruling on the value to be adopted of his inward supply of goods or...

Maintainability of advance ruling application questioned due to pending classification issue before Customs Officer for 13 imported products used in Lithium-ion cell...

Scope of advance ruling (AAR) - The ruling is sought on two questions: GST applicability on electricity produced from solar panels and on services provided by KSEB. -...

Demand of Service Tax - Reverse charge mechanism - import of services - As such it is not the liability of service recipient but the liability of service provider which...

Reverse charge mechanism (RCM) - Liability of recipient of service to pay service tax - deemed services - The Appellants have received goods from entities located...

Liability of GST - rate of GST - pure agent services or not - The supplier of the applicant does not fulfil/satisfy all the conditions required for being a ‘Pure agent’...

Manual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling

This notification to introduce reverse charge mechanism (RCM) on supplies of metal scrap under specified tariff headings. Any registered person procuring metal scrap...

Demand of differential service tax - Provider of GTA service - Whether the recipient of services were liable to pay ST on reverse charge basis (RCM) - all the service...

Reverse charge mechanism (RCM) - revenue neutrality - If the argument of revenue neutrality was to be considered a valid argument under the scheme of Finance Act, 1994,...

The advance ruling mechanism under GST does not envisage giving a ruling to a recipient of supply of goods or services or both about the said supply at supplier end. As...

Scope of Advance Ruling - GTA Services or not (SAC 996791) - sub-contractor - hiring out their transport vehicles - whether the order of AAR has imposed restrictions on...

The circular addresses the valuation of imported services from a related person when the recipient is eligible for full input tax credit. It clarifies that where no...

Scope of Advance Ruling - Validity of Ruling dated 20/01/2021 - The Authority for Advance Ruling (AAR) declared the advance ruling void ab initio under section 104 of...

Scope of Advance Ruling application - supplies undertaken prior to the date of filing of the application for advance ruling - The scope of the ruling for Authority for...

Quick Updates: