<?xml version="1.0" encoding="UTF-8"?>
<?xml-stylesheet type="text/xsl" href="https://www.taxtmi.com/rss_sitemap/rss_feed_blog.xsl?v=1750492856"?>
<rss version="2.0" xmlns:atom="http://www.w3.org/2005/Atom">
  <channel>
    <title>2022 (12) TMI 953 - AUTHORITY FOR ADVANCE RULINGS, KARNATAKA</title>
    <link>https://www.taxtmi.com/caselaws?id=431836</link>
    <description>The AAR Karnataka rejected an application seeking advance ruling on GST matters related to rental/lease business operations. The applicant sought clarification on whether existing registration could continue for new rental business, utilization of Input Tax Credit from Electronic Credit Ledger for manufacturing business to discharge rental GST liability, and use of Electronic Cash Ledger amounts for rental GST obligations. The AAR held that none of these questions fell within the scope of issues specified under Section 97(2) of CGST Act 2017, making the application non-maintainable and liable for rejection under Section 98(2).</description>
    <language>en-us</language>
    <pubDate>Mon, 12 Dec 2022 00:00:00 +0530</pubDate>
    <lastBuildDate>Fri, 11 Apr 2025 13:01:00 +0530</lastBuildDate>
    <generator>TaxTMI RSS Generator</generator>
    <atom:link href="https://www.taxtmi.com/rss_feed_blog?id=699385" rel="self" type="application/rss+xml"/>
    <item>
      <title>2022 (12) TMI 953 - AUTHORITY FOR ADVANCE RULINGS, KARNATAKA</title>
      <link>https://www.taxtmi.com/caselaws?id=431836</link>
      <description>The AAR Karnataka rejected an application seeking advance ruling on GST matters related to rental/lease business operations. The applicant sought clarification on whether existing registration could continue for new rental business, utilization of Input Tax Credit from Electronic Credit Ledger for manufacturing business to discharge rental GST liability, and use of Electronic Cash Ledger amounts for rental GST obligations. The AAR held that none of these questions fell within the scope of issues specified under Section 97(2) of CGST Act 2017, making the application non-maintainable and liable for rejection under Section 98(2).</description>
      <category>Case-Laws</category>
      <law>GST</law>
      <pubDate>Mon, 12 Dec 2022 00:00:00 +0530</pubDate>
      <guid isPermaLink="true">https://www.taxtmi.com/caselaws?id=431836</guid>
    </item>
  </channel>
</rss>