Appellant's Transactions Outside CGST Section 15 Supply Value, Jurisdiction Exceeds Advance Ruling Authority's Scope.

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....Inclusion in the value of supply as per section 15 of the CGST Act, 2017 or not - The appellant is a recipient of services in the subject case. The impugned transactions are not in relation to the supply of goods or services or both undertaken or proposed to be undertaken by the appellant and therefore, it is outside the purview of mandate given to Advance Ruling Authority/AppeIIate Authority on Advance Ruling. - AAAR....