https://www.taxtmi.com/caselaws?id=441854 AAR Rajasthan ruled on three GST queries. First, procedural questions regarding common head office usage for multiple taxpayers fall outside AAR's scope under Section 97(2). Second, ITC is eligible on GST paid for structural support of plant and machinery used for outward supply under Section 16(1), subject to restrictions under Section 17. Third, the 60-day period under Section 56 for refund processing runs from application filing date to actual credit in taxpayer's bank account. en-us Fri, 30 Jun 2023 00:00:00 +0530 Fri, 18 Apr 2025 17:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441854 AAR Rajasthan ruled on three GST queries. First, procedural questions regarding common head office usage for multiple taxpayers fall outside AAR's scope under Section 97(2). Second, ITC is eligible on GST paid for structural support of plant and machinery used for outward supply under Section 16(1), subject to restrictions under Section 17. Third, the 60-day period under Section 56 for refund processing runs from application filing date to actual credit in taxpayer's bank account. Case-Laws GST Fri, 30 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441854