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Since the applicant is neither supplier of ENA nor he proposes to undertake supply of ENA, therefore the application for advance ruling is not admitted.

Advance Ruling — Sub-section (a) of section 95 of the HPGST/CGST Act defines advance ruling ”means a decision provided by the Authority or the Appellate Authority to an applicant on matters or on questions specified in sub-section(2) of section 97 or sub-section (1) of section 100, in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant.“ Since the applicant is neither supplier of ENA nor he proposes to undertake supply of ENA, therefore the application for advance ruling is not admitted. — Bakson Drugs & Pharmaceuticals Pvt. Ltd., In Re… [2019] 18 TAXLOK.COM 064 (AAR-HP)