Judgement

The Uttar Pradesh AAR rejected the application, stating that as per Section 95(a) of the CGST Act, 2017, only suppliers can seek advance rulings under GST, not recipients.

Only Suppliers of Goods/Services are Eligible to Seek Advance Rulings, Not Recipient: UP AAR Rules

GST Advance Ruling under section 95 of the CGST Act and observed that the application seeking advance ruling can only be filed by the supplier of goods/services.

Receiver of Goods or Services Cannot File GST Advance Ruling Application: AAR Clarifies

As per the Uttar Pradesh Authority for Advance Ruling, the GST ITC is also available for the Direct Employees of the factory. However, it is not available for the Contractual employees.

ITC on Canteen Facility Available for Direct Employees Only: Uttar Pradesh AAR

As per the Uttar Pradesh Authority for Advance Ruling (UPAAR), undertaking deposit works under both modes qualifies as a "supply" in terms of Section 7 of the CGST Act.

Deposit Work for development of electricity infrastructure Qualifies as Supply Under GST: AAR

Articles

Ecom Express Limited has recently disclosed to the stock exchanges, NSE and BSE, about the receipt of a GST order dated 21.10.2025, demanding Rs 2.63 Crore from the Assistant Commissioner (CGST), Patna, Bihar.

Delhivery Subsidiary Ecom Express Receives GST Penalty of Rs 2.63 Crore

High Court upholds addition on suppressed wheat purchases; dealer failed to prove actual physical movement of goods. Burden under Section 16 of UP VAT Act held to lie on the assessee.

Explore Our Blogs

Stay updated with the latest insights, tips, and industry trends from our experts

Only Suppliers of Goods/Services are Eligible to Seek Advance Rulings, Not Recipient: UP AAR Rules

Receiver of Goods or Services Cannot File GST Advance Ruling Application: AAR Clarifies

ITC on Canteen Facility Available for Direct Employees Only: Uttar Pradesh AAR

Deposit Work for development of electricity infrastructure Qualifies as Supply Under GST: AAR

Delhivery Subsidiary Ecom Express Receives GST Penalty of Rs 2.63 Crore

High Court Dismisses Revision Tax Confirmed on Unproved Interstate Wheat Purchases