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 <\/p>\n
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