Advance ruling— Section 97 of CGST Act— In the instant case, the applicant is in the business of construction of residential apartments especially affordable housing. They submit in the application that they are unable to interpret the meaning of ‘Geographical limit of Hyderabad’ as mentioned in Notification No.3 of 2019 under GST. Hence this application.

Questions raised:

What is the geographical limit of the city of Hyderabad, Telangana as per Notification No.3 of 2019 – GST Rate?

Held that— The applicant’s question does not fall under any of the category specified under section 97 of the CGST Act, 2017, therefore the application is rejected.