189.            Mr. A, resident of China supplies goods to Mr B, resident in India. The classification of goods is not ascertainable either by Mr. A or Mr. B. Who shall be the applicant for obtaining advance ruling on the same- Mr. B or Mr. A or both?

As per section 95(c) of CGST Act, applicant refers to any person registered / desirous of obtaining Registration under the said Act. Since the advance ruling can be sought by any person who falls within the definition of “applicant” u/s 95(c ), therefore, according to the example, Mr. B will become registrant, accordingly he will be applicant for seeking advance ruling on the matter of classificaion..