Navina Textbook Society a registered society under GST and it has been formed under Gujarat State Government for preparation, printing and distribution of all Government approved school textbooks. It has given contract t

As per the provisions of the CGST Act, advance ruling can be sought in relation to the supply of Goods or services or both being undertaken or proposed to be undertaken by the applicant. Here, Navina Textbook Society receives services from Devi Printers hence it is recipient of Service, not supplier of service. Therefore, it cannot seek advance ruling for services received from Devi Printers regarding applicability of tax rate. The questions on which the Advance Ruling can be sought shall be in respect of, - classification of any goods or services or both applicability of a notification issued under the provisions of CGST Act determination of Time and Value of Supply of Goods or services or both admissibility of ITC (Input Tax Credit) paid or deemed to have been paid determination of Liability to pay tax on any Goods or services or both whether applicant is required to be registered whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of Goods or services or both within the meaning of that term. Advance ruling asked for whether GST registration of Society should be retained or surrendered is not covered under above provision. Therefore, Navina Textbook Society cannot seek Advance Ruling for same.