https://www.taxtmi.com/caselaws?id=449497 Advance ruling jurisdiction is confined to the specific questions listed in section 97(2) of the GST Act. An application seeking to determine whether tax paid under reverse charge mechanism counts as "State tax due and deposited" under a Rajasthan incentive scheme was outside that scope, because it raised a scheme-based entitlement question rather than a question on liability to pay tax on any identified supply. The application was therefore held not maintainable under the advance ruling provisions and rejected. en-us Wed, 31 Jan 2024 00:00:00 +0530 Wed, 13 Nov 2024 11:01:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449497 Advance ruling jurisdiction is confined to the specific questions listed in section 97(2) of the GST Act. An application seeking to determine whether tax paid under reverse charge mechanism counts as "State tax due and deposited" under a Rajasthan incentive scheme was outside that scope, because it raised a scheme-based entitlement question rather than a question on liability to pay tax on any identified supply. The application was therefore held not maintainable under the advance ruling provisions and rejected. Case-Laws GST Wed, 31 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449497