GST on Member-Facilitator Transactions: Kerala AAR Rejects Plea Due to Prior Adjudication

In re Indian Co-Operative Credit Society Limited (GST AAR Kerala) The Kerala Authority for Advance Ruling (AAR) rejected the advance ruling application filed by Indian Co-operative Credit Society Ltd. (ICCSL) as not admissible under Sections 97(2) and 98(2) of the CGST Act, 2017, without examining the merits of the issues raised. The applicant, ICCSL, is a Multi-State Co-operative Credit Society registered under the Multi-State Co-operative Societies Act, 2002, operating in Karnataka, Tamil Nadu, Kerala, and Andhra Pradesh. The Society provides credit facilities and accepts deposits exclusive...