https://www.taxtmi.com/caselaws?id=293686 The authority found no error in the initial ruling regarding rectification of a mistake in an advance ruling sought by the applicant. It was determined that the rulings were in accordance with relevant laws, considering the time of supply and point of taxation under the CGST Act 2017 and Service Tax. The applicant's submission under the wrong section of the CGST Act led to the dismissal of the rectification application as inadmissible under Section 98(2) of the CGST Act 2017. en-us Fri, 11 Sep 2020 00:00:00 +0530 Wed, 19 Mar 2025 17:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293686 The authority found no error in the initial ruling regarding rectification of a mistake in an advance ruling sought by the applicant. It was determined that the rulings were in accordance with relevant laws, considering the time of supply and point of taxation under the CGST Act 2017 and Service Tax. The applicant's submission under the wrong section of the CGST Act led to the dismissal of the rectification application as inadmissible under Section 98(2) of the CGST Act 2017. Case-Laws GST Fri, 11 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293686