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2019 (12) TMI 1005 - AUTHORITY FOR ADVANCE RULING, MAHARASHTRAScope of advance ruling authority - Section 97(2) of the CGST Act, 2017 - Surrender of Registration - GST Act - applicant is a charitable trust registered with Charity Commissioner, Mumbai, Maharashtra and engaged in running a school, providing educational services, as principal activity of the Trust - exempt supply/outward supply - HELD THAT:- in the instant case, the question which has been raised by the applicant is not pertaining to any of the matters mentioned in Section 97 (2) of the GST Act. In other words, Section 97(2), which encompasses the questions, for the ruling by this Authority does not deal with the issue of whether a GST registration should be surrendered. Hence, it is held that this authority does not have jurisdiction to pass any ruling on such matters. The question posed before us does not pertain to matter in respect of which an Advance Ruling can be sought under the GST Act - the impugned application is not maintainable.
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