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    <title>2021 (4) TMI 658 - AUTHORITY FOR ADVANCE RULING, GUJARAT</title>
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    <description>AAR Gujarat declined to rule on GST liability for solar cables supplied by the applicant. The authority held that without submission of contract/agreement/tender documents, it could not determine whether the transaction involved only supply of goods or included services like assembly, installation, packing, and transportation. The ruling emphasized that the nature of GST liability would differ significantly if services were involved alongside goods supply. The application was rejected due to insufficient documentation to assess the complete scope of the transaction and applicable tax rates.</description>
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      <description>AAR Gujarat declined to rule on GST liability for solar cables supplied by the applicant. The authority held that without submission of contract/agreement/tender documents, it could not determine whether the transaction involved only supply of goods or included services like assembly, installation, packing, and transportation. The ruling emphasized that the nature of GST liability would differ significantly if services were involved alongside goods supply. The application was rejected due to insufficient documentation to assess the complete scope of the transaction and applicable tax rates.</description>
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