Case Law Details
In re Maneckji Cooper Education Trust (GST AAR Maharshtra)
1) The applicant would like to know whether the registration under the GST Act should be surrendered.
We feel it necessary first to decide whether the questions raised by the applicant are covered under Section 97(2) of the CGST Act, 2017, and thus maintainable, or liable for rejection. Having said so, we invite attention to the questions that can be posed in an application for an Advance Ruling under the provisions of the GST Act. Sub-section (2) of Section 97 is the relevant section which is reproduced as below:
(2) The question on which the advance ruling is sought under this Act, shall be in respect of,—
a. classification of any goods or services or both;
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