AAR Rejects Advance Ruling Application as E-Way Bill Queries Fall Outside Section 97 Scope

In re Grayeye IT Systems Pvt.Ltd (GST AAR Tamil Nadu) The case concerns an application filed before the Authority for Advance Ruling (AAR), Tamil Nadu, by a company engaged in OEM activities, system integration, networking, and supply of IT hardware items. The applicant sought clarification on various procedural aspects relating to E-way bill generation, invoicing, and place of supply under the GST framework. The applicant presented three specific scenarios. First, it dealt with a situation where goods are supplied by a vendor located in one State directly to a customer in another State, while...