GST AAR cannot give ruling on ‘appropriation of taxes’ & ‘refund’

In re Kakatiya Cement Sugar & Industries Ltd (GST AAR  Andhra Pradesh)

1. Can the tax paid at wrong jurisdiction be appropriated and 2.  Refund of accumulated GST paid on Lime Stone Royalty under RCM.

Applicant sought Advance Ruling on questions of ‘appropriation of taxes’ and ‘refund’ which is outside the purview of the Advance Ruling Authority as per Section 97(2) of CGST Act, 2017. Hence the application is not admitted under Sec 98 (2) of C

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