{"id":77311,"date":"2026-11-14T08:32:53","date_gmt":"2026-11-14T08:32:53","guid":{"rendered":""},"modified":"2026-11-14T08:32:53","modified_gmt":"2026-11-14T08:32:53","slug":"advance-ruling-applications-cannot-determine-a-tenant-s-input-tax-credit-on-a-supplier-s-commercial-rent-debit-notes","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=77311","title":{"rendered":"Advance ruling applications cannot determine a tenant&#8217;s input tax credit on a supplier&#8217;s commercial rent debit notes."},"content":{"rendered":"<p>Advance ruling applications cannot determine a tenant&#39;s input tax credit on a supplier&#39;s commercial rent debit notes.<br \/>Case-Laws<br \/>GST<br \/>Advance rulings concern an applicant&#39;s own supplies, tax liabilities and obligations. Although section 97(2)(d) permits questions about input tax credit, it covers credit on the applicant&#39;s inward supplies, not a customer&#39;s credit on the applicant&#39;s outward supplies. A lessor cannot seek an advance ruling on its tenant&#39;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.<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=106058\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Advance ruling applications cannot determine a tenant&#8217;s input tax credit on a supplier&#8217;s commercial rent debit notes.Case-LawsGSTAdvance rulings concern an applicant&#8217;s own supplies, tax liabilities and obligations. Although section 97(2)(d) permits que&#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-77311","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77311","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=77311"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77311\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=77311"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=77311"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=77311"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}