Since the issue is technical/procedural in nature therefore it is outside the purview of Advance Ruling. This application is rejected as “inadmissible''.
Advance Ruling— In the instant case, the applicant is engaged in procurement of scrap for the purpose of manufacturing of M.S. billets by melting the same. The current advance ruling is sought in respect of availability of ITC on the scrap and the relevant documentation required determining the eligibility of the same.
This authority is of view that the issue is technical/procedural in nature and is not covered by any of the clauses of Sec. 97(2).
Held that— The applicant's question, therefore, is technical/procedural in nature and is not covered by any of the clauses of Sec. 97(2), and it is outside the purview of Advance Ruling application is rejected as “inadmissible'', in terms of first proviso to Section 98(2) of the CGST Act 2017.
Since the issue is technical/procedural in nature therefore it is outside the purview of Advance Ruling. This application is rejected as “inadmissible''.
Advance Ruling— In the instant case, the applicant is engaged in procurement of scrap for the purpose of manufacturing of M.S. billets by melting the same. The current advance ruling is sought in respect of availability of ITC on the scrap and the relevant documentation required determining the eligibility of the same.
This authority is of view that the issue is technical/procedural in nature and is not covered by any of the clauses of Sec. 97(2).
Held that— The applicant's question, therefore, is technical/procedural in nature and is not covered by any of the clauses of Sec. 97(2), and it is outside the purview of Advance Ruling application is rejected as “inadmissible'', in terms of first proviso to Section 98(2) of the CGST Act 2017.