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Only Supplier of goods or service can seek Advance Ruling under GST – MAHA AAR.


A Mumbai based private company (the Applicant) had entered into an assignment deed dated November 30, 2019,  with Novartis, a Switzerland-based Pharma company. Later it was agreed to transfer trademark rights related to Indian territory for Jalra and Jalra M, Effective date of transfer was December 2019 or date of full consideration received by the swiss company.

The Applicant file application before Maharashtra AAR, seeking clarification on whether registered trademark transferred by the Novartis will be supply of goods or services.

The aforesaid application rejected by The Maharashtra bench of the GST Authority for Advance Rulings (AAR), citing reason for the same that the Applicant should satisfied two condition for seeking advance ruling;

  1. The question should be in relation to supplies undertaken by the applicant
  2. Supply of goods or services or both being undertaken or proposed to be undertaken.

In present case first condition not satisfied as the applicant is recipient  and second condition also not satisfied as application for advance ruling was made in Jan 20 whereas transaction undertaken in December 2019.

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