https://www.taxtmi.com/caselaws?id=425046 The AAR dismissed an application seeking advance ruling on classification and place of supply for pneumatic conveying system components sold on high sea sales basis. The Authority held that high sea sales taxability depends on place of supply determination, which falls outside Section 97(2) of CGST Act 2017. Since place of supply matters are beyond AAR's purview under Section 97, the application was disposed of as not maintainable, with the questions raised falling outside the Authority's mandate. en-us Mon, 25 Apr 2022 00:00:00 +0530 Fri, 04 Apr 2025 15:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425046 The AAR dismissed an application seeking advance ruling on classification and place of supply for pneumatic conveying system components sold on high sea sales basis. The Authority held that high sea sales taxability depends on place of supply determination, which falls outside Section 97(2) of CGST Act 2017. Since place of supply matters are beyond AAR's purview under Section 97, the application was disposed of as not maintainable, with the questions raised falling outside the Authority's mandate. Case-Laws GST Mon, 25 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425046