Advance ruling on e-way bill procedure held inadmissible because the questions fell outside the CGST Act's scope.

Questions on e-way bill generation, validity and procedure in bill-to-ship-to and related movement scenarios were held to fall outside the matters eligible for advance ruling under the CGST Act, as they did not fit any category in Section 97(2). The authority noted that e-way bill requirements are already governed by Chapter XVI of the CGST Rules, 2017. As the application sought rulings on issues beyond the statutory remit of advance ruling, it was not admissible under Section 98(2). The application was therefore rejected.

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Issues: Whether the applicant's questions on e-way bill generation, validity, and procedure fell within the scope of advance ruling under the CGST Act and whether the application was liable to be rejected.

Analysis: The application concerned only the procedure for generation and validity of e-way bills in bill-to-ship-to and related movement scenarios. Such questions were held not to fall within any of the categories specified in Section 97(2) of the Central Goods and Services Tax Act, 2017. The authority also noted that the subject was already governed by the e-way bill provisions under Chapter XVI of the CGST Rules, 2017. Since the questions were outside the statutory remit of advance ruling, the application was not admissible under Section 98(2) of the Central Goods and Services Tax Act, 2017.

Conclusion: The application for advance ruling was rejected as the questions raised were outside the scope of Section 97(2) and therefore not liable for admission under Section 98(2) of the Central Goods and Services Tax Act, 2017.

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