AAR says Section 95(a) bars advance ruling on import goods classification and customs IGST; refer Customs AAR
Case-Laws
GST
The AAR refused admission of the applicant's advance ruling petition, holding the issue-classification of imported goods for customs duty and import IGST-is outside the statutory ambit of advance rulings under Section 95(a) of the CGST Act and thus non-justiciable before the State AAR. The Authority determined that it has jurisdiction only over GST consequences of
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