2022 (1) TMI 248 - AAR - GST

Scope of Advance Ruling - tax invoice proposed to be issued by the assesse satisfies section 31 of GST Act and Rule 46 of GST Rules or not - whether total amount (inclusive of GST) shown in the main portion of the bill be interpreted as the taxable value under section 31 of GST Act and Rule 46 of GST Rules? - HELD THAT - Since the questions on which advance ruling is sought by the applicant is not covered under section 97(2) of CGST Act 2017, the questions cannot be answered.

Summary

Issues:
1. Interpretation of tax invoice under section 31 and Rule 46 of GST Act.
2. Jurisdiction of the Advance Ruling Authority to answer the questions raised.

Analysis:
1. The Applicant, a dealer in tyres and tubes providing car alignment and wheel balancing services, sought an advance ruling on the tax invoice proposed to be issued. The questions pertained to the satisfaction of section 31 of GST Act, compliance with Rule 46 of GST Rules, and interpretation of the total amount inclusive of GST as the taxable value under section 31 and Rule 46. The Applicant's representative appeared for a personal hearing and reiterated the application's facts.

2. The Authority noted the similarity between provisions of CGST Act, 2017, and KGST Act, 2017, except for specific differences. The Authority considered the applicant's submissions, issues raised, relevant facts, arguments, and the representative's statements during the hearing. However, the Authority referred to Section 97(2) of CGST Act 2017, listing the questions for which advance ruling can be sought. As the questions raised did not fall within the scope of Section 97(2), the Authority concluded that they could not be answered due to jurisdictional limitations.

Conclusion:
The Advance Ruling Authority, after considering the submissions and facts presented, ruled that the questions regarding the tax invoice raised by the Applicant were beyond its jurisdiction and, therefore, could not be answered.