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2019 (7) TMI 1106 - AAR - GSTMaintainability of Advance Ruling application - Levy of GST - Individuals who own flat/s in a society but have opted not to become the member of the society - eligibility for GST exemption of ₹ 7500/- - whether members of the society will be at par with the other individual flat owners who are not members. HELD THAT:- Section 97(2), which encompasses the questions, for the ruling by the AAR does not cover the question raised by the applicant. It is therefore felt that this authority does not have jurisdiction to pass any ruling on such matters/questions. The impugned application is not maintainable - No proceeding of Advance Ruling under the GST Act lies in the instant case
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