https://www.taxtmi.com/caselaws?id=788542 The advance ruling jurisdiction under Section 97(2) of the CGST Act is limited to specified questions, and a query on the procedure for setting off an already ascertained tax liability does not fall within that scope. The applicant's request concerning utilisation of SGST input tax credit for IGST liability, while SGST output tax remained unpaid and CGST credit was available, was governed by Section 49(5), Section 49A and Rule 88A rather than any admissible advance ruling issue. The application was therefore held not maintainable and rejected at the admission stage under Section 98(2). en-us Tue, 03 Mar 2026 00:00:00 +0530 Tue, 24 Mar 2026 08:12:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788542 The advance ruling jurisdiction under Section 97(2) of the CGST Act is limited to specified questions, and a query on the procedure for setting off an already ascertained tax liability does not fall within that scope. The applicant's request concerning utilisation of SGST input tax credit for IGST liability, while SGST output tax remained unpaid and CGST credit was available, was governed by Section 49(5), Section 49A and Rule 88A rather than any admissible advance ruling issue. The application was therefore held not maintainable and rejected at the admission stage under Section 98(2). Case-Laws GST Tue, 03 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788542