No Ruling for Questions Outside Purview of Section 97(2) of CGST Act: AAR Kerala

In re Kunnassery Poulose Joy, Asian Industries (GST AAR Kerala)

n the case of Kunnassery Poulose Joy vs. Asian Industries, the Authority for Advance Ruling (AAR) in Kerala addressed several issues related to the job work of powder coating and the handling of delivery notes and e-way bills under the GST regime. The applicant, Kunnassery Poulose Joy, runs a business that specializes in powder coating services for metal components provided by customers. The core issues raised by the applicant pertained to procedural aspects of issuing delivery notes and e-way bills when the principal

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