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GST – Tamil Nadu AAAR - Eligibility to seek Advance Ruling, Scope of Advance Ruling, Supplier of services – appellant aggrieved by non-admission of application for Advance Ruling on the ground that the supply based on the lease agreement between the applicant and RLDA, for which the applicability of the Notification is sought, is not undertaken by the applicant - Appellant case that as a supplier of services, the appellant is eligible to seek clarification for the applicability of exemption from the levy of tax in respect of long-term lease of land and the related input tax credit – HELD – The appellant has stressed on the wordings of Section 97(2)(d) of the CGST Act that since admissibility of Input Tax Credit paid or deemed to have been paid can be sought as a question for obtaining advance ruling and that unless the appellant as a recipient of the service is permitted to know the taxability of its inward supply of service, the admissibility of ITC or otherwise will not be known to him - The provisions of Section 103 of the CGST Act categorically states that the ruling pronounced is binding only on the appellant. It automatically flows that if a recipient obtains a ruling on the taxability of his inward supply of goods or services, the supplier of such goods or services is not bound by that ruling and is free to assess the supply according to his own determination, in which case, the ruling loses its relevance and applicability even. Any law provision has to be interpreted in a constructive and harmonious way keeping in mind the object of the purpose of the provision. All parts of it should be read in aid of and not in derogation of that purpose. Any interpretation, if it defeats the very purpose of the objective and purpose of the law provision, is not only incorrect but also improper and bad in law. On a conjoint reading of the provisions of Section 95(a), 97(2) and Section 103, it opined that a supplier in the capacity of a recipient of his inward supplies only and not vice versa is only eligible to seek an advance ruling and not a mere recipient of goods or services in question even when he may otherwise be a supplier of his own goods or services - the order of the Advance Ruling Authority is confirmed
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