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2022 (1) TMI 248 - AAR - GSTScope of Advance Ruling - tax invoice proposed to be issued by the assesse satisfies section 31 of GST Act and Rule 46 of GST Rules or not - whether total amount (inclusive of GST) shown in the main portion of the bill be interpreted as the taxable value under section 31 of GST Act and Rule 46 of GST Rules? - HELD THAT:- Since the questions on which advance ruling is sought by the applicant is not covered under section 97(2) of CGST Act 2017, the questions cannot be answered.
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