GST Advance Ruling Rejected as Refund Claim Under Inverted Duty Structure Is Outside AAR Jurisdiction

In re Hemanth Kumar B S (M/s. Hanuman Fashion) (GST AAR Karnataka) The Authority for Advance Ruling (AAR), Karnataka examined an application filed by a garment manufacturer engaged in the business of producing readymade garments. The applicant sells most of its products through e-commerce platforms such as Myntra, Flipkart, and Meesho. In the course of these sales, the applicant pays approximately 30% of the selling price as e-commerce operator charges and avails input tax credit (ITC) on those charges. According to the applicant, around 95% of its output supplies are taxed at 5%, while the re...