https://www.taxtmi.com/caselaws?id=791760 An advance ruling under the CGST Act is maintainable only on matters expressly covered by section 97(2). Questions confined to whether documents such as the LOA, eligibility certificates, or invoices are sufficient to prove supplies for authorised operations, or whether endorsement by the Specified Officer is mandatory for DTA-to-SEZ and intra-SEZ transactions, do not fall within those permitted categories. As the request did not concern classification, notification applicability, time or value of supply, input tax credit, tax liability, registration, or whether an activity constitutes a supply, it was held to be outside the ruling authority's jurisdiction and no merits ruling was given. en-us Fri, 08 May 2026 00:00:00 +0530 Sat, 16 May 2026 09:09:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791760 An advance ruling under the CGST Act is maintainable only on matters expressly covered by section 97(2). Questions confined to whether documents such as the LOA, eligibility certificates, or invoices are sufficient to prove supplies for authorised operations, or whether endorsement by the Specified Officer is mandatory for DTA-to-SEZ and intra-SEZ transactions, do not fall within those permitted categories. As the request did not concern classification, notification applicability, time or value of supply, input tax credit, tax liability, registration, or whether an activity constitutes a supply, it was held to be outside the ruling authority's jurisdiction and no merits ruling was given. Case-Laws GST Fri, 08 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791760