Maharashtra AAR cannot give ruling if situs of transaction in question is not within Maharashtra

In re CHEP India Private Limited (GST AAR Maharashtra) AAR held that if the situs of transaction in question is not within the state of Maharashtra, then as per provisions of section 96 of the Central Goods and service Tax Act 2017 (and similar provision under the MGST Act), the Maharashtra Advance Ruling Authority cannot acquire the jurisdiction over the questions raised, hence no ruling can be given on this question. Question-1:- Whether the pallets, crates and containers (hereinafter referred as “equipment”) leased by CHEP India Private Limited (hereinafter referred to as ̶...