The Appellate Authority for Advance Ruling observed that in terms of lease agreement entered into between appellant and Rail Land Development Authority (RLDA), the supplier was RLDA and recipient was appellant who was taking land on lease from RLDA for a fixed tenure and using it as permitted in terms and conditions of lease agreement. As per section 103 of CGST Act, the ruling pronounced is binding only on the appellant. It automatically flows that if a recipient obtains a ruling on the taxability of his inward supply of goods or services, the supplier of such goods or services is not bound by that ruling and he is free to assess the supply according to his own determination, in which case, the ruling loses its relevance and applicability even. Therefore, it was held that a supplier in the capacity of a recipient of his inward supplies only and not vice versa would be only eligible to seek an advance ruling and not a mere recipient of goods or services in question even when he may otherwise be a supplier of his own goods or services. The Appellate Authority for Advance Ruling confirmed the order of the Advance Ruling Authority and appeal disposed off.