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2022 (3) TMI 1084 - AAR - GSTMaintainability of Advance Ruling application - Job-work - whether the invoice raised by the applicant considered to be a valid tax invoice as per provisions of GST law? - HELD THAT:- As per Section 95(a), CGST Act, ‘Advance Ruling’ means a decision provided by the Authority to an applicant on matters/ questions specified in Section 97(2), in relation to the supply of goods/ services or both being undertaken or proposed to be undertaken by the applicant. In view of the statutory provisions of Section 97(2) CGST Act, the Questions raised by Acme does not fall under the gamut of said Section 97(2). Other issues are already withdrawn - The subject application is not maintainable.
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