AAR cannot determine whether GST liability is justified/valid or amount to double taxation or not

In re Bhopal Dugdh Sangh Sahakari Maryadit (GST AAR Madhya Pradesh) Authority is of the view that based within the meaning of Section 97 of the GST Acts, an application for Advance Ruling can only be made to determine the ‘liability to pay tax’ on any goods or services or both. The Applicant himself accepts that the liability as per the notification comes under RCM, but the Tax has been paid on forward charge. The main stress is on the point of double taxation. Therefore, no application can be made to determine whether the liability is justified / valid or not or whether it shall a...