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Case Name : In re AVS Tech Building Solutions India Pvt (GST AAR Karnataka)
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In re AVS Tech Building Solutions India Pvt (GST AAR Karnataka) The applicant has sought advance ruling, in their application, in respect of the question ‘Whether our supply of goods – Ready Mix Concrete (HSN Code: 38245010) is covered under definition of Continuous supply of Goods under Section 2(32) of the CGST Act 2017?’ AAR held that Section 97(2) of the CGST Act 2017 stipulates that the questions on which advance ruling is sought shall be in respect of certain specified issues only and above question not falls within the purview of Section 97(2) hence the instant application is ...
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