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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        AAR held that the applicant's queries regarding the sufficiency of delivery challans and e-way bills, ancillary documents required during interstate movement of machinery, and practical difficulties with GST border officers are procedural and compliance-related and do not fall within the seven subject-matters enumerated in section 97(2) of the CGST/APGST Act. The AAR concluded that advance ruling jurisdiction under sections 95 and 97 is limited to specified questions (e.g., classification, taxability, rate, liability, ITC) and does not extend to general documentary or transit procedures. Consequently, the application was adjudged non-maintainable and was rejected as inadmissible under section 97(2) of the Act.

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