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AAR: Advance Ruling Cannot be Made for a Person not Registered within State - (27 May 2022)

GOODS AND SERVICES TAX

Telangana Authority for Advance Ruling has held that ‘Advance Ruling’ cannot be made for a person not registered in the State as Section 96 of CGST & SGST Acts states territorial nexus of an Advance Ruling Authority so that it can function as an Authority for State/UT in which it is constituted.

Tags : AUTHORITY FOR ADVANCE RULING   CGST   TERRITORIAL NEXUS  

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