Advance Ruling — The Act limits the Advance Ruling Authority to decide the issues earmarked for it under Section 97(2) and no other issue can be decided by the Advance Ruling Authority. The issue for which Advance Ruling is sought depends on the 'Provisions of e-way bill', which is not in the ambit of this authority. Thus, Application is rejected on the issue of lack of jurisdiction. — Tamil Nadu Edible Oils Pvt. Ltd., In Re… [2019] 12 TAXLOK.COM 100 (AAR-Tamil Nadu)