Tamil Nadu AAR Holds Query on Utilization of SGST Credit for IGST Liability Not Admissible for Advance Ruling Under Section 97(2) CGST Act
The Authority for Advance Ruling, Tamil Nadu, has ruled that a query regarding the procedural order of utilizing SGST input tax credit to discharge IGST liability, while SGST output liability remains unpaid and CGST credit is available, does not fall within the categories admissible for advance ruling under Section 97(2) of the CGST Act, 2017, and is therefore not liable for admission.
