Advance ruling applications cannot determine a tenant's input tax credit on a supplier's commercial rent debit notes.
Case-Laws
GST
Advance rulings concern an applicant's own supplies, tax liabilities and obligations. Although section 97(2)(d) permits questions about input tax credit, it covers credit on the applicant's inward supplies, not a customer's credit on the applicant's outward supplies. A lessor cannot seek an advance ruling on its tenant's entitlement to credit against debit notes for commercial rent. Under section 103, a ruling binds the applicant and its concerned or jurisdictional officer, but not the tenant.
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