AAR: Manufacturer’s application on proportionate ITC reversal requirement by its dealer, non-maintainable

Maharashtra AAR rejects application for advance ruling preferred by applicant, a manufacturer of tyres, tubes and flaps who seeks ruling regarding ITC reversal requirement by its dealer proportionate to reduction in value of supply; Holds same as ‘non-maintainable’ citing that the questions preferred do not pertain to matters w.r.t. which a ruling can be sought under GST; Applicant sought ruling on eligibility to take ITC on undiscounted value when GST is paid on full val...