The Gujarat Authority for Advance Ruling (AAR) has rejected the application on the admissibility of the Input Tax Credit (ITC) as the applicant was not found to be the supplier.
The applicant, Yogendra Bansidhar Bhatt was residing at Diamond Bungalows, Khanpur, Vadodara and was a member of Diamond Bungalows. The developer of Diamond Bungalows was Vaibhav Corporation Pvt Ltd, who was now planning to sell their developed plot to the applicant for a consideration charging GST.
Aggrieved by the decision of the developer proposing to GST, the applicant is before us seeking a clarification as to whether GST applicable on developed plot. The applicant believed that GST was not applicable on land or any type of developed plot.
The applicant has sought advance ruling as to whether GSTwould be applicable on land or any developed plot.
The Division Bench of Milind Kavatkar (SGST Member) and Amit Kumar Misra (CGST Member) rejected the application finding that the applicant in the present proceeding was neither a supplier of the goods/service nor is the ruling sought on Input Tax Credit in respect of the supply received by the applicant.
“We find that the applicant before us is not the supplier of the service and [b] that the ruling sought is not for admissibility of input tax credit in respect of supply received by the applicant. In fact, it is the supplier who may seek an advance ruling in the matter. This being the factual matrix, we find that the applicant before us has no locus standi in seeking a ruling in the facts of the present case” the Bench observed.
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