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The question for determination under the advance ruling does not come under the ambit of the specification as provided by the Section 97(2) of the GST Act on which Advance Ruling is being sought.

Appeal not maintainable— The applicant intends to manufacture and sell carbonated soft drinks (CSDs) and non-carbonated beverages (NCBs) sold under trademarks owned by Pepsico. The applicant in his application sought following question for determination by the Authority - How to transfer the portion of input tax credit as belonging to Sandila unit (covered by the Infrastructure & Industrial Investment Policy 2012 of the State of Uttar Pradesh for claiming refund of UP GST component paid in cash in the prescribed percentage of the Policy), lying in common electronic credit ledger of one common U.P. registration opted for 7 units including Sandila unit while migrating to the GST regime with effect from July, 2017? Held that— We observe that the question for determination under the advance ruling does not come under the ambit of the specification as provided by the Section 97(2) of the GST Act on which Advance Ruling is being sought. In view of the above, we find that the clarification as required by the party do not falls within the specification as provided by Section 97(2) of the GST Act.