https://www.taxtmi.com/article/detailed?id=8209 Maintainability of an Advance Ruling application requires that the question fall within the statutory scope of Section 97(2) and that the Authority have territorial competence; questions outside that list (for example determination of place of supply, refund procedures, or other dispute settlement matters) are not entertainable. Additionally, applications will be rejected where the same question is pending or decided in proceedings involving the applicant under the GST law, pursuant to Section 98(2). en-us Tue, 16 Oct 2018 10:05:14 +0530 Tue, 16 Oct 2018 10:05:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8209 Maintainability of an Advance Ruling application requires that the question fall within the statutory scope of Section 97(2) and that the Authority have territorial competence; questions outside that list (for example determination of place of supply, refund procedures, or other dispute settlement matters) are not entertainable. Additionally, applications will be rejected where the same question is pending or decided in proceedings involving the applicant under the GST law, pursuant to Section 98(2). Articles Goods and Services Tax - GST Tue, 16 Oct 2018 10:05:14 +0530 https://www.taxtmi.com/article/detailed?id=8209