Questions outside the scope of Advance Rulings

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..... ruling given by the AAR and AAAR will be applicable only within the jurisdiction of the concerned state or union territory and not beyond. Thus, it may be said that AAR may not be able to take matters related to place of supply. AAR cannot determine issue of transitional input tax credit? Section 97(1) (d) allows a registered person to seek an advance ruling in relation to admissibil .....

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..... any proceedings in the case of applicant - proviso to section 98(2) of CGST If a writ petition has been filed on the same issue, application for advance ruling may not be admissible. If issue was pending investigation before department, as an Anti-Evasion investigation was already under way against applicant, application for Advance Ruling by applicant, on the same issue, would not be maintainab .....

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