Questions outside the scope of Advance Rulings - GST Ready Reckoner - GST

Questions outside the scope of Advance Rulings AAR cannot take issue relating to place of supply? It is interesting to observe that matters relating to determination of place of supply are beyond the scope of matters to be decided by the Authority. This emanates from the fact that the ruling given by the AAR and AAAR will be applicable only within the jurisdiction of the concerned state or union territory and not beyond. Thus, it may be said that AAR may not be able to take matters related to place of supply. AAR cannot determine issue of transitional input tax credit? Section 97(1) (d) allows a registered person to seek an advance ruling in relation to admissibility of input tax credit. Input tax credit as defined under section 2(63) of CGST Act denotes credit of input tax and input tax as defined under section 2(62) of CGST Act denotes CGST, SGST, IGST and UTGST. It does not include credit carried forward as transitional input tax credit. Hence, a question in respect of transitional credit is beyond jurisdiction of AAR. No Advance Ruling in case of past transactions Advance Ruling cannot be given in case of past transactions, as advance ruling can be only in relation to the supply of goods or services or both being undertaken or proposed to be undertaken. No advance ruling if matter already pending or decided in any proceedings - Application for advance ruling may not be admitted if matter is already pending or decided in any proceedings in the case of applicant - proviso to section 98(2) of CGST If a writ petition has been filed on the same issue, application for advance ruling may not be admissible. If issue was pending investigation before department, as an Anti-Evasion investigation was already under way against applicant, application for Advance Ruling by applicant, on the same issue, would not be maintainable as per proviso to section 98(2). Following matters may require clarity as to admissibility or inadmissibility. Advance ruling if applicant is not supplying the goods or services for which advance ruling is sought? Advance ruling on documentation for transportation of goods? Query regarding GSTR-3B or any return under GST? Advance ruling to determine issue relating to Foreign Trade Policy? Advance Ruling on liability to deduct TDS? Advance ruling by Recipient of goods or services? Advance ruling to decide whether transaction is export? Others Also, no advance ruling can be sought on matters such as those relating to: Transitional credits specified in Chapter XX of the CGST Act, 2017 E-way bill requirements Anti-Profiteering issues Restraining officers from initiating an action/proceeding under the Act.