https://www.taxtmi.com/caselaws?id=409637 The Authority determined that the questions raised regarding the applicability of TDS to Kerala Agro Machinery Corporation Ltd., exemption based on tax difference, mechanism for direct transfer of excess tax refund, claiming refund of excess TDS in the same month, and the nature of supply of spare parts did not fall within its jurisdiction for rulings under Section 97(2) of the CGST Act. Consequently, the Authority lacked the jurisdiction to provide rulings on these issues raised by the applicant. en-us Tue, 25 May 2021 00:00:00 +0530 Wed, 26 Mar 2025 12:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409637 The Authority determined that the questions raised regarding the applicability of TDS to Kerala Agro Machinery Corporation Ltd., exemption based on tax difference, mechanism for direct transfer of excess tax refund, claiming refund of excess TDS in the same month, and the nature of supply of spare parts did not fall within its jurisdiction for rulings under Section 97(2) of the CGST Act. Consequently, the Authority lacked the jurisdiction to provide rulings on these issues raised by the applicant. Case-Laws GST Tue, 25 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409637