https://www.taxtmi.com/caselaws?id=754339 The AAR Uttarakhand rejected an application seeking advance ruling on GST levy under reverse charge mechanism for royalty payments. The Authority found that the applicant had already raised an identical issue regarding GST payment under RCM on royalty payments in previous proceedings under the CGST Act, 2017. Invoking Section 98(2) of the CGST Act, which prohibits admission of applications where the same question is pending or decided in other proceedings involving the same applicant, the AAR rejected the application without examining its merits. en-us Thu, 01 Feb 2024 00:00:00 +0530 Mon, 05 May 2025 15:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754339 The AAR Uttarakhand rejected an application seeking advance ruling on GST levy under reverse charge mechanism for royalty payments. The Authority found that the applicant had already raised an identical issue regarding GST payment under RCM on royalty payments in previous proceedings under the CGST Act, 2017. Invoking Section 98(2) of the CGST Act, which prohibits admission of applications where the same question is pending or decided in other proceedings involving the same applicant, the AAR rejected the application without examining its merits. Case-Laws GST Thu, 01 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754339