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2019 (7) TMI 1388 - AAR - GSTLiability of GST - Export of services - assessment of tax on supplies based on taxability as accorded to Zero rated supply - scope of Advance Ruling application - HELD THAT:- This authority can give rulings only as per the provisions mentioned in Sections 95 and 97 of the Act. Section 95 says that the term ‘advance ruling’ means a decision provided by this authority to the applicant on matters or questions specified in subsection 2 of Section 97, in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant. From the provisions of section 95 it is seen that, there are the conditions for filing of advance ruling application i.e. the applicant shall ask the question in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by them on matters or questions specified in subsection 2 of Section 97, and to that extent only shall the authority answer/give a ruling to those category of issues. From the perusal of the question it is seen that their query is with respect to “‘assessment of their supplies based on taxability”. Such query does not fall under any of the clauses mentioned from (a) to (g) of subsection (2) of section 97 of CGST ACT. The question does not fall within the purview of Section 97 of the CGST Act and is therefore not answered.
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