https://www.taxtmi.com/caselaws?id=786670 Transfer of title in goods between persons located in India constitutes a supply within the taxable territory under Schedule II paragraph 1(a), triggering GST registration and tax liability even if physical movement occurs outside India. Questions on HSN/SAC classification and applicable rates, and on time and value of supply under Sections 12, 13 and 15, could not be determined generically and must be decided transaction-wise with specific particulars. Questions on business category, document maintenance, refund entitlement, invoicing designation and retrospective refund are not admissible for advance ruling under Section 97(2) and were rejected. en-us Fri, 21 Nov 2025 00:00:00 +0530 Tue, 17 Feb 2026 07:29:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786670 Transfer of title in goods between persons located in India constitutes a supply within the taxable territory under Schedule II paragraph 1(a), triggering GST registration and tax liability even if physical movement occurs outside India. Questions on HSN/SAC classification and applicable rates, and on time and value of supply under Sections 12, 13 and 15, could not be determined generically and must be decided transaction-wise with specific particulars. Questions on business category, document maintenance, refund entitlement, invoicing designation and retrospective refund are not admissible for advance ruling under Section 97(2) and were rejected. Case-Laws GST Fri, 21 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786670