https://www.taxtmi.com/caselaws?id=383692 The Authority for Advance Ruling (AAR) declined to provide a ruling in the case involving Cummins Technologies India Private Limited (CTIPL) regarding the classification of services as 'export of service' under the Integrated Goods and Services Tax Act, 2017 (IGST Act). The AAR stated that the query did not fall within the specified categories for rulings and concluded that the application was not maintainable. Consequently, the AAR ruled that the question raised by CTIPL was not answered due to it not falling under the purview of Section 97 of the CGST Act. en-us Fri, 07 Jun 2019 00:00:00 +0530 Mon, 10 Mar 2025 14:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383692 The Authority for Advance Ruling (AAR) declined to provide a ruling in the case involving Cummins Technologies India Private Limited (CTIPL) regarding the classification of services as 'export of service' under the Integrated Goods and Services Tax Act, 2017 (IGST Act). The AAR stated that the query did not fall within the specified categories for rulings and concluded that the application was not maintainable. Consequently, the AAR ruled that the question raised by CTIPL was not answered due to it not falling under the purview of Section 97 of the CGST Act. Case-Laws GST Fri, 07 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383692