GST Advance ruling cannot given on matter not falling U/s. 97(2)

In re M/s Kanj Products Private Limited (GST AAR Uttarakhand) Issue- Applicability of Notification dated 5.10.2017 issued by DIPP, Ministry of Commerce and Industry read with CBEC Circular No. 1060/9/2017-Cx. Dated 27th November 2017. Authority observes that the clarification requested by the applicant on the notification as well circular are not issued under the provisions of this Act. Moreover, advance ruling requested by the applicant also do not fall under sub-clause (a) to (g) of Section 97(2) of the CGST/SGST, Act which provides the list of subjects on which advance ruling can be sought....