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GST - Highlights / Catch Notes

Home Highlights November 2022 Year 2022 This

Territorial Jurisdiction of Advance Ruling Authority - As seen ...

GST

November 10, 2022

Territorial Jurisdiction of Advance Ruling Authority - As seen from this provision there is a territorial nexus between the authority for advance ruling of a state and its geographical boundary. Therefore, this advance ruling authority constituted under the Telangana State Goods and Services Act cannot give a ruling on the liability arising under the CGST Act or SGST Act in a different state. - AAR

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