Advance Ruling— Section 98 of CGST Act— In the instant case, the applicant has sought Advance Ruling on the following question:

Can GST registrations be allowed for multiple companies from same address, provided they follow all GST rules related to “Principle Place of Business”?

The applicant in the instant case has admitted before the authority that the ruling is sought on behalf of their customers who are seeking registration and are facing issues on registration as the principal place of business accommodates multiple units requiring separate registrations. 

In the instant case the applicant has sought ruling before us on behalf of their customers and the act of registration is not undertaken or to be undertaken by the applicant. Therefore, we hold that this question is not admissible as per Section 97 read with Section 95 of the Act and therefore not admitted.

Held that— The application is rejected as not admitted as per Section 98(2) read with S. 95(a)/103(1) of the CGST Act