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2021 (10) TMI 799 - AAR - GSTScope of Advance Ruling Application - Classification of supply - supply of goods or supply or services - Activity of transfer of registered trademarks by Novartis AG - applicability of reverse charge mechanism in terms of entry no. 1 of Notification No. 10/2017-Integrated Tax (Rate) dated 28.06.2017 or entry no. 17 (i) of Notification No. 8/2017-lntegrated Tax (Rate) dated 28.06.2017 (as amended)? - HELD THAT:- As per section 95 (a) there are two conditions to be fulfilled for making an advance ruling application: firstly, the question asked should be in relation to supply undertaken by the applicant and secondly the question should be in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant. In the subject case, the first condition mentioned above is not satisfied in as much as it is NAG, Switzerland which is undertaking the supply and not the applicant - with respect to the second condition for the supply ‘to be undertaken or proposed to be undertaken’ we observe that the Deed of Assignment is dated 30th November, 2019, and the ‘Effective Date’ as stated in the Deed is 10th December 2019. The application has been filed on 16th January 2020. Thus, on the date on the filing of the subject application the subject supply was already completed and was neither being undertaken, nor was proposed to be undertaken.
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