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      <description>The authority ruled that it lacks jurisdiction to issue a ruling on the questions raised by the applicant as the matters fall outside the scope specified under Section 97(2) of the CGST Act and involve activities proposed by a registered person beyond its jurisdiction. The applicant&#039;s concerns stemmed from objections raised by the Directorate General of GST Intelligence, further limiting the authority&#039;s jurisdiction under the first proviso to Section 98(2) of the CGST Act.</description>
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