https://www.taxtmi.com/caselaws?id=436273 AAR Gujarat rejected an advance ruling application under section 98(2) of CGST Act, 2017. The authority determined that advance ruling applications are restricted to seven specific issues listed in section 97(2) and are binding only on the applicant and jurisdictional officers per section 103. The application failed to meet the statutory requirements for maintainability, as it did not fall within the prescribed scope of matters eligible for advance ruling under the GST framework. en-us Fri, 31 Mar 2023 00:00:00 +0530 Wed, 16 Apr 2025 12:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436273 AAR Gujarat rejected an advance ruling application under section 98(2) of CGST Act, 2017. The authority determined that advance ruling applications are restricted to seven specific issues listed in section 97(2) and are binding only on the applicant and jurisdictional officers per section 103. The application failed to meet the statutory requirements for maintainability, as it did not fall within the prescribed scope of matters eligible for advance ruling under the GST framework. Case-Laws GST Fri, 31 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436273