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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