Maintainability of application— the applicant, seeking an Advance ruling in respect of the following questions.

1. Whether dealer is required to reverse input tax credit proportionate to the reduction in the value of supply?

2. Whether the applicant can issue commercial credit note to its dealers for post sale discounts without charging GST?

Held that—
The question no. 1 raised by the applicant is not in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant. This question may be raised only by the concerned dealer and not by the applicant. Hence in view of the provisions of Section 95 of the GST Act, we are of the opinion that this authority is not allowed to answer the question raised by the applicant, being out of the purview of Section 95 of CGST Act.

the questions posed before us does not pertain to matters in respect of which an Advance Ruling can be sought under the GST Act. In view thereof, we find that the impugned application is not maintainable. No proceeding of Advance Ruling under the GST Act lies in the instant case.—Ceat Limited, In Re…[2020] 22 TAXLOK.COM 136 (AAR-Maharashtra)