https://www.taxtmi.com/caselaws?id=368480 The application for Advance Ruling by the port trust was dismissed under sub-section (2) of section 98 of the CGST Act, 2017 and the GGST Act, 2017. The ruling clarified the limitations of the Advance Ruling Authority's jurisdiction, emphasizing that it can only address issues explicitly designated in Section 97(2) of the Acts. The Authority's inability to rule on matters outside its prescribed scope led to the rejection of the applicant's query regarding TDS deduction under the relevant GST Acts. en-us Mon, 30 Jul 2018 00:00:00 +0530 Wed, 05 Mar 2025 12:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368480 The application for Advance Ruling by the port trust was dismissed under sub-section (2) of section 98 of the CGST Act, 2017 and the GGST Act, 2017. The ruling clarified the limitations of the Advance Ruling Authority's jurisdiction, emphasizing that it can only address issues explicitly designated in Section 97(2) of the Acts. The Authority's inability to rule on matters outside its prescribed scope led to the rejection of the applicant's query regarding TDS deduction under the relevant GST Acts. Case-Laws GST Mon, 30 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368480