https://www.taxtmi.com/caselaws?id=390122 The application for advance ruling regarding surrendering GST registration by a Charitable Trust running a school was rejected as non-maintainable by the Authority for Advance Ruling (AAR). The AAR concluded that the query did not fall within the purview of Section 97(2) of the CGST Act, which specifies the types of questions that can be addressed through an advance ruling. The Trust was advised to file a fresh application if they had specific queries falling within the scope of Section 97(2). en-us Tue, 03 Dec 2019 00:00:00 +0530 Mon, 23 Dec 2019 17:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390122 The application for advance ruling regarding surrendering GST registration by a Charitable Trust running a school was rejected as non-maintainable by the Authority for Advance Ruling (AAR). The AAR concluded that the query did not fall within the purview of Section 97(2) of the CGST Act, which specifies the types of questions that can be addressed through an advance ruling. The Trust was advised to file a fresh application if they had specific queries falling within the scope of Section 97(2). Case-Laws GST Tue, 03 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390122