2022 (10) TMI 864

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..... of (7) specified items only - The applicant s question does not fall under any of the 7 category. Application rejected. - A.R.Com/04/2022 TSAAR Order No.42/2022 - - - Dated:- 15-7-2022 - SRI B. RAGHU KIRAN, IRS, AND SRI S.V. KASI VISWESWARA RAO, MEMBER [ORDER UNDER SECTION 98(4) OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 AND UNDER SECTION 98(4) OF THE TEALANGANA GOODS AND SERVICES .....

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..... ed by the applicant fall within the ambit of Section 97 of the GST ACT. The Applicant enclosed copies of challans as proof of payment of Rs. 5,000/- for SGST and Rs. 5,000/- for CGST towards the fee for Advance Ruling. The Applicant has declared that the questions raised in the application have neither been decided by nor are pending before any authority under any provisions of the GST Act. The ap .....

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..... n submitted and requested to pass orders accordingly. 7. Discussion Findings: It is to inform that under Section 97 of the CGST Act, 2017 the questions on which the advance ruling is sought shall be in respect of (7) specified items only, which are a) classification of any goods or services or both; b) applicability of a notification issued under the provisions of this Act; .....

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