https://www.taxtmi.com/caselaws?id=756939 The AAR Tamil Nadu rejected the applicant's rectification application, finding no apparent error on the face of the record in the original ruling. The Authority determined that since Customs Act provisions were not applicable to the case, the differential IGST paid by the applicant was ineligible for input tax credit under Section of the CGST Act, 2017. The AAR held that the applicant's contention regarding unanswered queries was unfounded, as the application for advance ruling was properly rejected under Section 98(2) of the CGST/TNGST Acts, 2017. en-us Wed, 24 Jul 2024 00:00:00 +0530 Mon, 12 Aug 2024 08:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756939 The AAR Tamil Nadu rejected the applicant's rectification application, finding no apparent error on the face of the record in the original ruling. The Authority determined that since Customs Act provisions were not applicable to the case, the differential IGST paid by the applicant was ineligible for input tax credit under Section of the CGST Act, 2017. The AAR held that the applicant's contention regarding unanswered queries was unfounded, as the application for advance ruling was properly rejected under Section 98(2) of the CGST/TNGST Acts, 2017. Case-Laws GST Wed, 24 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756939