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AAR cannot answer questions related to Appropriateness of Invoice

Case Law Details

Case Name
In re Madhus Tyre Care (GST AAR Karnataka)
Date of Judgement/Order
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In re Madhus Tyre Care (GST AAR Karnataka) In this Advance ruling assesse asked Whether the tax invoice proposed to be issued by the assesse satisfies section 31 of GST Act?, Whether the tax invoice proposed to be issued by the assesse satisfies Rule 46 of GST Rules? and Whether the total amount (inclusive of GST) shown in the main portion of the bill be interpreted as the taxable value under section 31 of GST Act and Rule 46 of GST Rules? AAR held that Since the questions on which advance ruling is sought by the applicant is not covered under section 97(2) of CGST Act 2017, the questions cann...
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