Advance ruling cannot be given on admissibility of ITC on procedural issue

In re Sumeru Infra Solution (GST AAR Madhya Pradesh) This Authority is of the view that based on the detailed reading and understanding of Section 97 of the CGST Act, an application for Advance Ruling can only be made to determine the ‘admissibility of input tax credit (ITC)‘ on any goods or services or both. Therefore, no application can be made to admissibility of Input tax credit on the procedural issue. Therefore, this Authority is of opinion that the current application is not Covered within the scope of Section 97 of the CGST Act and thus, the Advance Ruling Authority cannot ...