AAR can’t give ruling on issues not covered under Section 97(2) of CGST Act 2017

In re Srinivasa Constructions India Pvt. Ltd (GST AAR Karnataka) In the complex world of taxation, the Authority for Advance Ruling (AAR) plays a crucial role in providing clarity and certainty to taxpayers regarding the applicability of tax laws. However, the AAR’s authority is not without its limitations. A landmark case that highlights these constraints is the application by Srinivasa Constructions India Pvt. Ltd., seeking an advance ruling under the Central Goods and Services Tax (CGST) Act, 2017, and the Karnataka Goods and Services Tax (KGST) Act, 2017. This case sheds light on the...