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SGST Advance Ruling Authority

GST – Kerala AAR - Admissibility of Advance Ruling Application - Academic Queries without Specific Factual Matrix – Applicant seeking Advance Ruling regarding applicability of Reverse Charge Mechanism on rent payments to unregistered landlords and purchases of raw materials from unregistered dealers, without disclosing any specific supply undertaken or proposed by the applicant himself – HELD - The Advance Ruling mechanism under Section 95(a) read with Section 97(2) of the CGST Act is intended to provide clarity on tax implications of specific supplies undertaken or proposed by the applicant, not for rendering general advisory opinions on issues affecting third parties. The application discloses only hypothetical scenarios without any clearly identifiable transaction or concrete factual matrix pertaining to the applicant's own business activities - The applicant himself clarified during personal hearing that the questions are prospective in nature and relate to issues that may arise for his clients, and are not linked to any specific supply undertaken or proposed by him - The scheme of Advance Ruling contemplates rulings only in relation to supplies of the applicant and is not intended to function as a forum for providing general clarification on GST provisions or answering academic queries. Accordingly, the application fails to satisfy the essential requirement that questions must relate to a supply of goods or services undertaken or proposed by the applicant - The application is rejected as not maintainable
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GSTAT Appeal filed wrongly...
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