AAR cannot give ruling on question unrelated to supply of goods or services

In re Granules USA Inc (GST AAR Telangana) It is to inform that Section 96 of the CGST & SGST Acts clearly state territorial nexus of an Advance Ruling authority so that an authority for Advance Ruling shall function as such an Authority for Advance ruling for that State or Union Territory in which it is constituted under the CGST & SGST Acts. Evidently the applicant seeks clarification regarding the question impacting taxable person who is not a registered taxable person in the State of Telangana. Therefore an ‘Advance Ruling’ cannot be made for a person not registered in the Stat...