https://www.taxtmi.com/article/detailed?id=14425 Advance ruling authorities under GST lack jurisdiction to decide taxability under the Finance Act; requests to treat transfer of development rights or landowner consideration as taxable under earlier tax statutes fall outside AAR/AAAR remit. The AAAR cannot entertain new grounds in appeal that were not raised before the AAR and must confine review to issues presented to the original authority after affording parties an opportunity to be heard. en-us Fri, 16 May 2025 08:42:28 +0530 Fri, 16 May 2025 08:42:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14425 Advance ruling authorities under GST lack jurisdiction to decide taxability under the Finance Act; requests to treat transfer of development rights or landowner consideration as taxable under earlier tax statutes fall outside AAR/AAAR remit. The AAAR cannot entertain new grounds in appeal that were not raised before the AAR and must confine review to issues presented to the original authority after affording parties an opportunity to be heard. Articles Goods and Services Tax - GST Fri, 16 May 2025 08:42:28 +0530 https://www.taxtmi.com/article/detailed?id=14425