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    <description>An advance ruling application was held not maintainable because the question raised did not fall within the matters specified in Section 97(2) of the GST enactments. The Authority found that the request, which concerned whether non-member flat owners could be treated at par with society members for a monetary threshold exemption, did not involve classification, notification applicability, tax liability, registration, or whether an activity amounted to supply. As the issue lay outside the statutory scope of advance ruling, the Authority lacked jurisdiction to answer it and no ruling could be granted.</description>
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      <description>An advance ruling application was held not maintainable because the question raised did not fall within the matters specified in Section 97(2) of the GST enactments. The Authority found that the request, which concerned whether non-member flat owners could be treated at par with society members for a monetary threshold exemption, did not involve classification, notification applicability, tax liability, registration, or whether an activity amounted to supply. As the issue lay outside the statutory scope of advance ruling, the Authority lacked jurisdiction to answer it and no ruling could be granted.</description>
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