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    <title>2018 (10) TMI 304 - AUTHORITY FOR ADVANCE RULING - UTTAR PRADESH</title>
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    <description>The AAR held that its advance ruling jurisdiction was limited to registered persons within the State and could not extend to applicants registered in other States, so the application concerning bauxite supplies from captive mines outside Uttar Pradesh was not maintainable and was rejected. It also noted that the request concerned the requirement to issue tax invoices for each consignment under the GST law, but declined to answer that substantive question because territorial jurisdiction was absent.</description>
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      <description>The AAR held that its advance ruling jurisdiction was limited to registered persons within the State and could not extend to applicants registered in other States, so the application concerning bauxite supplies from captive mines outside Uttar Pradesh was not maintainable and was rejected. It also noted that the request concerned the requirement to issue tax invoices for each consignment under the GST law, but declined to answer that substantive question because territorial jurisdiction was absent.</description>
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