Liability of GST — Query is with respect to ”assessment of their supplies based on taxability“. Such query does not fall under any of the clauses mentioned from (a) to (g) of subsection (2) of section 97 of CGST ACT. Hence we refrain from answering their question. Since, the question does not fall within the purview of section 97 of the CGST Act and is therefore not answered. — Cummins Technologies India Pvt Ltd, In Re… [2019] 13 TAXLOK.COM 078 (AAR-Maharashtra)