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    <title>2026 (3) TMI 1301 - AUTHORITY FOR ADVANCE RULING, TAMILNADU</title>
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    <description>Questions on e-way bill generation, validity and procedure in bill-to-ship-to and related movement scenarios were held to fall outside the matters eligible for advance ruling under the CGST Act, as they did not fit any category in Section 97(2). The authority noted that e-way bill requirements are already governed by Chapter XVI of the CGST Rules, 2017. As the application sought rulings on issues beyond the statutory remit of advance ruling, it was not admissible under Section 98(2). The application was therefore rejected.</description>
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      <description>Questions on e-way bill generation, validity and procedure in bill-to-ship-to and related movement scenarios were held to fall outside the matters eligible for advance ruling under the CGST Act, as they did not fit any category in Section 97(2). The authority noted that e-way bill requirements are already governed by Chapter XVI of the CGST Rules, 2017. As the application sought rulings on issues beyond the statutory remit of advance ruling, it was not admissible under Section 98(2). The application was therefore rejected.</description>
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