https://www.taxtmi.com/caselaws?id=421626 AAR Karnataka rejected an advance ruling application as inadmissible under Section 98(2) of CGST Act 2017. The applicant sought clarification on GST implications for employee food, beverages, and transportation services, including ITC eligibility and supply classification. The Authority determined that identical issues had already been decided in audit proceedings against the same applicant under CGST Act provisions. Since the questions were previously adjudicated in the applicant's case, the first proviso to Section 98(2) applied, making the application inadmissible. en-us Thu, 21 Apr 2022 00:00:00 +0530 Wed, 02 Apr 2025 13:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421626 AAR Karnataka rejected an advance ruling application as inadmissible under Section 98(2) of CGST Act 2017. The applicant sought clarification on GST implications for employee food, beverages, and transportation services, including ITC eligibility and supply classification. The Authority determined that identical issues had already been decided in audit proceedings against the same applicant under CGST Act provisions. Since the questions were previously adjudicated in the applicant's case, the first proviso to Section 98(2) applied, making the application inadmissible. Case-Laws GST Thu, 21 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421626