https://www.taxtmi.com/caselaws?id=439610 AAR Chhattisgarh held that an application seeking advance ruling on transfer of unutilized input tax credit balance in E-credit ledger between distinct persons with same PAN but different GSTINs within same state falls outside the scope of advance ruling provisions. The authority determined that Section 97(2)(d) covers admissibility of input tax credit of tax paid, not transfer of unutilized credit balances in E-credit ledger. Since the applicant's query did not involve supply of goods/services or specified issues under Section 97(2), the application was rejected as not maintainable under advance ruling provisions. en-us Thu, 13 Apr 2023 00:00:00 +0530 Thu, 17 Apr 2025 13:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439610 AAR Chhattisgarh held that an application seeking advance ruling on transfer of unutilized input tax credit balance in E-credit ledger between distinct persons with same PAN but different GSTINs within same state falls outside the scope of advance ruling provisions. The authority determined that Section 97(2)(d) covers admissibility of input tax credit of tax paid, not transfer of unutilized credit balances in E-credit ledger. Since the applicant's query did not involve supply of goods/services or specified issues under Section 97(2), the application was rejected as not maintainable under advance ruling provisions. Case-Laws GST Thu, 13 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439610