AAR cannot admit application on question not coming within the purview of Section 97(2)

In re NBCC (INDIA) Limited (GST AAR Odisha) The applicant in clause (a) [ as above) has discussed the findings of the Appellate Authority to: advance Ruling in its order no. 02/ODISHA-AAAR/Appeal/2020-21 dated 19.03.2021. In question no. (b), the applicant has sought clarification i.e. whether the classification and rate of taxes so determined by the Appellate Authority for advance Ruling in its order no. 02/ODISHA-AAAR/Appeal/2020-21 dated 19.03.2021 would be applicable to the entire value of the works contract vide agreement dated 02.05.2016? The applicant in Question No.(c) has also sought ...