GST Vs Customs Boundaries

In a notable ruling that clarifies the boundaries of jurisdiction, the Tamil Nadu Authority for Advance Ruling (AAR) has held that classification of imported goods falls exclusively within the jurisdiction of the Customs Authority for Advance Ruling (CAAR) and therefore lies outside the scope of the GST AAR mechanism. The case of M/s. Sundaram Industries Pvt. Ltd. also highlights that advance rulings under GST apply only to outward supplies. A snapshot by J the App by JustIDT