Transfer pricing comparables and operating income principles applied to software development services, with exclusions, inclusions, and tax credit ver...
Transfer pricing on performance guarantees and overdue receivables deleted where warranty obligations were embedded and working capital adjustment alr...
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.
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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