Advance ruling cannot be given on admissibility of ITC on procedural issue By Anand Gupta TaxGuru

Advance ruling cannot be given on admissibility of ITC on procedural issue In re Sumeru Infra Solution (GST AAR Madhya Pradesh) This Authority is of the view that based on the detailed reading and understanding of Section 97 of the CGST Act, an application for Advance Ruling can only be made to determine the ‘admissibility of input tax credit (ITC)‘ on any goods or services or both. […]

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