AAR: Rejects application w.r.t. interest applicability, being outside AAR’s purview

Andhra Pradesh AAR rejects application seeking advance ruling on the issue of applicability of interest for the intervening period for the payment done under the Head of ‘Cess’ instead of Head of ‘CGST’ with a time gap of 8 months between the two payments; States that applicant can seek for advance ruling for any of the questions u/s 97(2) and applicant’s application is outside the purview of Advance Ruling Authority and hence, refuses to admit the application u/s 9...