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Application to AAR rejected as applicant is neither supplier nor proposes to undertake supply w.r.t goods in question

December 2, 2019[2019] 111 527 (AAR-HIMACHAL PRADESH)

GST : Where applicant is engaged in manufacture of homeopathic formulations and some of suppliers are charging VAT/CST on ENA used in manufacture of said homeopathic formulations whereas others are charging GST, since applicant is neither supplier of ENA nor he proposes to undertake supply of ENA, application for advance ruling on applicability of GST on ENA sought by applicant is not admitted

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