https://www.taxtmi.com/article/detailed?id=8222 Applications for advance rulings under sections 95-106 must meet admission preconditions and fall within the subject categories of section 97(2); pending proceedings or prior litigation on the same question justify rejection at admission. The AAR's jurisdiction excludes requests for procedural directives or interpretation of instruments not issued under the CGST Act, and it will not entertain applications where applicability of relevant notifications is conceded or where the issue falls under external trade policy. en-us Sat, 27 Oct 2018 07:07:15 +0530 Sat, 27 Oct 2018 07:07:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8222 Applications for advance rulings under sections 95-106 must meet admission preconditions and fall within the subject categories of section 97(2); pending proceedings or prior litigation on the same question justify rejection at admission. The AAR's jurisdiction excludes requests for procedural directives or interpretation of instruments not issued under the CGST Act, and it will not entertain applications where applicability of relevant notifications is conceded or where the issue falls under external trade policy. Articles Goods and Services Tax - GST Sat, 27 Oct 2018 07:07:15 +0530 https://www.taxtmi.com/article/detailed?id=8222