https://www.taxtmi.com/caselaws?id=450481 An advance ruling application is maintainable only on the questions specifically listed in section 97(2) of the CGST Act, 2017. Questions concerning registration of work sites, amendment of registration, and movement of goods to and within work sites fell outside that statutory list, and the AAR therefore lacked jurisdiction to examine them. As the applicant was already registered, the same limitation applied under the KGST Act, 2017. The application was consequently rejected as not maintainable under section 98(2) of the CGST Act, 2017 and the corresponding KGST provisions. en-us Wed, 28 Feb 2024 00:00:00 +0530 Mon, 28 Apr 2025 16:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450481 An advance ruling application is maintainable only on the questions specifically listed in section 97(2) of the CGST Act, 2017. Questions concerning registration of work sites, amendment of registration, and movement of goods to and within work sites fell outside that statutory list, and the AAR therefore lacked jurisdiction to examine them. As the applicant was already registered, the same limitation applied under the KGST Act, 2017. The application was consequently rejected as not maintainable under section 98(2) of the CGST Act, 2017 and the corresponding KGST provisions. Case-Laws GST Wed, 28 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450481