https://www.taxtmi.com/caselaws?id=783090 The Gujarat AAR dismissed the applicant's request for advance ruling on the requirement to generate e-way bills for intra-State sales to unregistered buyers. It held that matters relating to e-way bills, governed by Rules 138 and 138A-138F of the CGST Rules, fall outside the ambit of Section 97(2) of the CGST Act, which exhaustively enumerates issues on which advance rulings may be sought. The AAR rejected the applicant's contention that issuance of rules via notification brings them within Section 97(2)(b), noting that all CGST Rules are notified under Section 164. As e-way bill issues are beyond jurisdiction, the AAR declined to answer the questions. en-us Mon, 24 Nov 2025 00:00:00 +0530 Tue, 09 Dec 2025 08:42:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783090 The Gujarat AAR dismissed the applicant's request for advance ruling on the requirement to generate e-way bills for intra-State sales to unregistered buyers. It held that matters relating to e-way bills, governed by Rules 138 and 138A-138F of the CGST Rules, fall outside the ambit of Section 97(2) of the CGST Act, which exhaustively enumerates issues on which advance rulings may be sought. The AAR rejected the applicant's contention that issuance of rules via notification brings them within Section 97(2)(b), noting that all CGST Rules are notified under Section 164. As e-way bill issues are beyond jurisdiction, the AAR declined to answer the questions. Case-Laws GST Mon, 24 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783090