Recipient liable for reverse charge eligible for Advance Ruling despite definition – Section 95 contextual interpretation
Case-Laws
GST
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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =