GST Authority Declines to Rule on Input Tax Credit Refund Question

In re Saket International (GST AAR Gujarat)

Gujarat Authority for Advance Ruling (AAR) has refused to issue a ruling on a question concerning the restriction of Input Tax Credit (ITC) refund related to outward supplies where a specific notified product is used as an input. The authority held that the question raised by the applicant falls outside the defined scope of matters on which an advance ruling can be sought under the Goods and Services Tax (GST) law.

M/s. Saket International, a firm based in Rajkot engaged in the supply of clay, had approached the AAR seeking clarif

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