https://www.taxtmi.com/caselaws?id=429834 An advance ruling application is maintainable only for questions falling within Section 97(2) of the CGST Act and relating to a supply being undertaken or proposed to be undertaken by the applicant. Where the questions concern services received by the applicant, rather than any supply made or proposed by it, the matter falls outside the advance ruling mechanism and beyond the authority's jurisdiction. On that basis, the application was held not maintainable and rejected. en-us Thu, 27 Oct 2022 00:00:00 +0530 Thu, 10 Apr 2025 18:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429834 An advance ruling application is maintainable only for questions falling within Section 97(2) of the CGST Act and relating to a supply being undertaken or proposed to be undertaken by the applicant. Where the questions concern services received by the applicant, rather than any supply made or proposed by it, the matter falls outside the advance ruling mechanism and beyond the authority's jurisdiction. On that basis, the application was held not maintainable and rejected. Case-Laws GST Thu, 27 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429834