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Advance ruling cannot be obtained on 'provisions of e-way bill' as it is not in AAR's jurisdiction

GST Update : Advance ruling cannot be obtained on 'provisions of e-way bill' as it is not in AAR's jurisdiction

AAR gave an important ruling dated 21st May,2019 regarding question raised by the applicant dies not fall under the ambit of advance ruing in a case of Tamil Nadu Edible Oils [2019] 110 taxmann.com 421 (AAR - TAMILNADU) which is discussed as below:

Facts of the Case
  • The applicant is engaged in the the business of Refining of Edible Oils. It undertakes delivery of goods pertaining to multiple invoices in a single goods carriage vehicle owned by it within the State of Tamil Nadu, where the limit for generation of e-way is Rs. One lakh.
  • It sought advance ruling on whether e-way bill is required for consignments pertaining to multiple invoices to multiple customers moved in the same conveyance, in which value of each invoice is less than the limits for generation of e-way bill but in aggregate, the value of the multiple invoices exceeds the specified limit.
Observation/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 the Authority. The application is, therefore, rejected without going into the merits of the case, on account of lack of jurisdiction.

Please click here for ruling.

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