https://www.taxtmi.com/caselaws?id=388229 The AAAR Maharashtra condoned a 26-day delay in filing an appeal by the jurisdictional officer, attributing it to teething problems in GST implementation. The appeal challenged an advance ruling that classified manpower services to overseas clients as zero-rated export of services. The AAAR held that the questions regarding export classification and zero-rated supply determination were beyond the scope and jurisdiction of advance ruling provisions under Section 97(2) of CGST Act 2017. The Authority ruled that no advance ruling should have been passed on these matters, as they fell outside the permissible scope of advance ruling applications. en-us Fri, 02 Aug 2019 00:00:00 +0530 Thu, 13 Mar 2025 12:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388229 The AAAR Maharashtra condoned a 26-day delay in filing an appeal by the jurisdictional officer, attributing it to teething problems in GST implementation. The appeal challenged an advance ruling that classified manpower services to overseas clients as zero-rated export of services. The AAAR held that the questions regarding export classification and zero-rated supply determination were beyond the scope and jurisdiction of advance ruling provisions under Section 97(2) of CGST Act 2017. The Authority ruled that no advance ruling should have been passed on these matters, as they fell outside the permissible scope of advance ruling applications. Case-Laws GST Fri, 02 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388229