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    <title>2020 (5) TMI 414 - AUTHORITY FOR ADVANCE RULING, RAJASTHAN</title>
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    <description>The Authority for Advance Ruling found the questions raised by the applicant regarding FIRC requirements for export proceeds through service providers like Paypal fell outside the scope of the CGST Act. As a result, the application was deemed inadmissible without considering the merits of the case, emphasizing the limitations of the advance ruling scope under Section 97(2) of the Act. Despite the applicant&#039;s valid concerns, the ruling focused on statutory boundaries, leading to the rejection of the application.</description>
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      <description>The Authority for Advance Ruling found the questions raised by the applicant regarding FIRC requirements for export proceeds through service providers like Paypal fell outside the scope of the CGST Act. As a result, the application was deemed inadmissible without considering the merits of the case, emphasizing the limitations of the advance ruling scope under Section 97(2) of the Act. Despite the applicant&#039;s valid concerns, the ruling focused on statutory boundaries, leading to the rejection of the application.</description>
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