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

November 7, 2019[2019] 110 421 (AAR - TAMILNADU)

GST: Where assessee is engaged in business of Refining of Edible Oils and it sought advance ruling on question as to whether e-way bill is required for consignments pertaining to multiple invoices to multiple customers moved in same conveyance, question for which advance ruling is sought does not fall in ambit of Authority for Advance Ruling under section 97(2)

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