{"id":76161,"date":"2026-07-16T09:07:12","date_gmt":"2026-07-16T09:07:12","guid":{"rendered":""},"modified":"2026-07-16T09:07:12","modified_gmt":"2026-07-16T09:07:12","slug":"binding-effect-of-advance-rulings-excludes-supply-recipients-leaving-contractual-gst-reimbursement-insufficient-to-establish-writ-standing","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=76161","title":{"rendered":"Binding effect of advance rulings excludes supply recipients, leaving contractual GST reimbursement insufficient to establish writ standing."},"content":{"rendered":"<p>Binding effect of advance rulings excludes supply recipients, leaving contractual GST reimbursement insufficient to establish writ standing.<br \/>Case-Laws<br \/>GST<br \/>Advance rulings bind only the applicant and the concerned or jurisdictional tax officer; third parties cannot claim their benefit or challenge them. A recipient contractually required to reimburse applicable GST lacked locus standi to challenge a supplier&#39;s advance ruling because the contract did not fix the supply classification or GST rate. &#8220;Applicable GST&#8221; meant tax determined under law, and the ruling did not alter any contractual tax treatment. As the recipient was neither the applicant nor a concerned authority, it was not an aggrieved person and its writ petition was not maintainable.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=101781\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Binding effect of advance rulings excludes supply recipients, leaving contractual GST reimbursement insufficient to establish writ standing.Case-LawsGSTAdvance rulings bind only the applicant and the concerned or jurisdictional tax officer; third parti&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-76161","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76161","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=76161"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76161\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=76161"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=76161"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=76161"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}