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2019 (3) TMI 1073 - AAAR - GSTScope of Advance Ruling - Benefit of the N/N. 03/2017-Central Tax (Rate) dated 28.06.2017 - supply of Copper XLPE insulated armoured low tension cables - Whether the power cables supplied by the Appellant would be covered under the scope of Sl. No. 1 of N/N. 03/2017-CT? - Held that:- The supplies mentioned in the Certificate had been effected in the month of Jan.,2018, actual date of the transactions as per GSTR-1 is 22.01.2018 and 24.01.2018 - Since the Appellant has asked for ruling on the transactions effected prior to the date of filing of the application before AAR, the definition of 'Advance Ruling' given under Section 95(a) of the CGST Act is perused. From the definition, it is very much clear that the scope of the Advance ruling for both i.e. AAR (Authority for Advance Ruling) and AAAR (Appellate Authority for Advance Ruling) is limited to the transactions being undertaken or proposed to be undertaken - In the instant case, as already narrated, the application seeking advance ruling was filed on 09.05.2018 before the AAR with respect to supplies undertaken in the month of Jan.,2018. Hence the case is out of the purview of the Advance Ruling. Thus, as the question posed by the Appellant is related to supplies undertaken by them prior to the date of filing of the application for advance ruling, no ruling can be given on the question.
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