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Advance ruling authority cannot give ruling on the issue of applicability of interest for intervening period where payment has been made in worng head.

Advance Ruling — The applicant sought Advance Ruling in an issue of applicability of interest for the intervening period in the context of payment done under one Head i.e., Head of Cess instead of the other i.e., under the Head of CGST with a time gap of eight months between the two payments, which is outside the purview of the Advance Ruling Authority as per Section 97(2) of CGST Act, 2017. — Venkata Rao Tirupathi, In Re… [2019] 14 TAXLOK.COM 105 (AAR-AP)