Advance Authority cannot give any decision on Issues that not Covered u/s 97(2) of CGST Act: AAR [Read Order]

The Karnataka Authority for Advance Rulings ruled that it cannot address issues not covered under Section 97(2) of the CGST Act, 2017. M/S. Sri Srinivasa Constructions India, engaged in various government projects, sought an advance ruling on whether to add work sites as additional business locations in their GST registration. \r

The AAR, comprising M.P. Ravi Prasad and Kiran Reddy, found the query outside the scope of Section 97(2) and deemed the application liable for action under Section 98(2) of the CGST/KGST Act, 2017. \r

Consequently, the authority rejected the application for advance ruling, stating it was not maintainable.