Advance ruling maintainability under GST depends on whether the question falls within the statutory categories.

An advance ruling application is maintainable only if the question falls within the specific matters permitted under GST law. A request seeking a ruling on whether supply of ready mix concrete constituted continuous supply of goods was found outside those specified categories, so the authority lacked jurisdiction to examine the issue on merits. The application was therefore not maintainable and was rejected.

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Issues: Whether the application for advance ruling was maintainable when the question raised did not fall within the matters specified for ruling under the GST law.

Analysis: The application for advance ruling can be entertained only on the questions specifically enumerated in the governing provision. The question as amended sought a ruling on whether the applicant's supply of ready mix concrete amounted to continuous supply of goods under the definition in the Act. This issue was held not to fall within the specified categories on which an advance ruling could be sought, and therefore the authority lacked the basis to answer it on merits.

Conclusion: The application was not maintainable before the advance ruling authority and was rejected.

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