https://www.taxtmi.com/caselaws?id=419355 The Gujarat AAR rejected an application seeking classification of a transaction involving the purchase of a self-sustained manufacturing unit for a lump sum consideration. The Authority determined it lacked jurisdiction as the application concerned supply being received by the applicant rather than supply being undertaken by the applicant. Under GST provisions, advance rulings can only address questions about the applicant's own supply activities. The applicant's representatives acknowledged this limitation, leading to rejection under section 98(2) of the GST Act without addressing the substantive question regarding applicability of Notification No. 12/2017-Central Tax Rate. en-us Mon, 28 Feb 2022 00:00:00 +0530 Wed, 02 Apr 2025 10:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419355 The Gujarat AAR rejected an application seeking classification of a transaction involving the purchase of a self-sustained manufacturing unit for a lump sum consideration. The Authority determined it lacked jurisdiction as the application concerned supply being received by the applicant rather than supply being undertaken by the applicant. Under GST provisions, advance rulings can only address questions about the applicant's own supply activities. The applicant's representatives acknowledged this limitation, leading to rejection under section 98(2) of the GST Act without addressing the substantive question regarding applicability of Notification No. 12/2017-Central Tax Rate. Case-Laws GST Mon, 28 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419355