AAR cannot decide on applicability of FTP and related procedure

In re Spentex Industries Ltd (GST AAR Madhya Pradesh) Section 97(2) of CGST Act, 2017 clearly and vividly defines the nature and scope of questions on which Advance Ruling under GST can be sought. We find that the questions posed before the Authority in the instant case, do not classify under any of the categories (a) to (g) brought out under Section 97(2) supra. To be more precise; in Question 1, the Applicant has asked the authority to “….specify the complete procedure for S.No.l & Explanation 1 of the Notification 48/2017-Central Tax dtd. 18.10.2017 for supplies by DTA to Ad...