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2021 (8) TMI 573 - AAR - GSTScope of Advance Ruling application - Appropriateness of tax paid at wrong jurisdiction - Refund of accumulated GST paid on Lime Stone Royalty under RCM - GST is liable to pay @18 % under RCM on Lime Stone Royalty whereas GST is set off @ 5 % on transfer of Lime Stone from Mines (A.P) to Cement Factory (T.G) - HELD THAT:- The applicant sought Advance Ruling on questions of 'appropriation of taxes' and 'refund' which is outside the purview of the Advance Ruling Authority as per Section 97(2) of CGST Act, 2017. The application is not admitted under Sec 98 (2) of CGST Act, 2017 and APGST Act, 2017.
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