204.            Mr. E had certain doubts regarding their classification. E’s friend has obtained an “advance ruling” under GST Act from authority for advance ruling or on identical point. E proposes to adopt the same ruling in his case. E has sought your advice whether he could adopt the said ruling as given in the case of E’s friend. explain with reasons.

 As per section 103, advance ruling obtained from authority/ appellate authority shall be binding only on the applicant who had sought & obtained it.  A person other than the applicant can’t have the benefit of the advance ruling even if the matter in his case is exactly the same as covered by the applicant’s case.

In view of the aforesaid legal position, E can’t adopt the advance ruling obtained by his friend. E shall make application in own name & obtain advance ruling independently.