Advance Authority cannot give any decision on Issues that not Covered u/s 97(2) of CGST Act: AAR [Read Order]
The questions on which advance ruling has been sought for are not covered under the issues mentioned under Section 97 (2) of the CGST Act and the application is liable for action in terms of Section 98(2) of the CGST/KGST Act 2017
The Karnataka Authority for Advance Rulings has held that Advance Authority cannot give any decision on issues that are not covered under section 97(2) of Central Goods and Service tax ( CGST ) Act, 2017. It was found that the applicant is already registered under GST and the questions on which advance ruling has been…
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