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GST - Highlights / Catch Notes

Home Highlights July 2020 Year 2020 This

Maintainability of application- Scope of Advance Ruling - This ...


No Jurisdiction for Rulings on Out-of-State Transactions by Separate Entities; Application Deemed Non-Maintainable.

July 22, 2020

Case Laws     GST     AAR

Maintainability of application- Scope of Advance Ruling - This authority has no jurisdiction to pass ruing on such matters pertaining to supply of goods or services or both which are being undertaken outside Maharashtra State by a different and distinct entity. We find no reason to entertain this application.

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