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2018 (11) TMI 1830 - AUTHORITY FOR ADVANCE RULING, UTTAR PRADESHScope of Advance Ruling - Whether the applicant can dispatch the commodity of Eucalyptus/Poplar wood at the time of supply through Delivery Challan, which is supplied by him and the tax invoice be issued later after the goods is delivered and measured by the purchaser? - HELD THAT:- On examination of Section 97(2) vis-à-vis the application of party we observe that the question raised by applicant on which Advance Ruling is being sought does not come under the ambit of the specification as provided by the Section 97(2) of the GST Act. The question on which Advance Ruling is sought is beyond the jurisdiction of this authority, as it is beyond the domain of sub-section (2) of Section 97 of CGST Act, 2017 and SGST Act, 2017 - the application is “not admitted’’ under sub-section (2) of Section 98 of CGST Act, 2017 and SGST Act, 2017.
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