Tamil Nadu AAR Holds Queries on E-Way Bill Procedures Not Admissible for Advance Ruling Under Section 97(2) of CGST Act
The Tamil Nadu Authority for Advance Ruling (AAR) has ruled that questions relating to the generation and procedures of e-way bills do not fall within the scope of issues eligible for advance ruling under Section 97(2) of the CGST Act, 2017. Consequently, the applicant’s request for advance ruling on e-way bill matters was rejected under Section 98(2) of the Act.
