Query not Covered u/s 97(2) GST Act: AAR rejects Advance Ruling Application

The Gujarat Authority for Advance Rulings (AAR) rejected a query on GST applicability under Section 97(2), which outlines specific issues for advance ruling applications. The applicant sought a ruling on whether GST was payable on a supply involving consideration without issuance of a tax invoice. The AAR dismissed the application, stating that the query did not fall under the provisions of Section 97(2) of the GST Act, which mandates that advance rulings only apply to specific matters such as classification of goods/services, determination of time/place of supply, and input tax credit. The ruling highlights the limitations of advance rulings under GST, reaffirming the need for queries to align strictly with Section 97(2) criteria.