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2022 (4) TMI 405 - AUTHORITY FOR ADVANCE RULING, MAHARASHTRAClassification of service - rate of GST - service of Coastal and transoceanic water transport - input Credit of Goods & Service can be claimed or not - HELD THAT:- Section 95 of the CGST Act, 2017 allows this authority to decide the matter in respect of supply or undertaken or proposed to be undertaken by the applicant. It is found that the impugned question is not in respect of supply of goods or services or both, being undertaken or proposed to be undertaken by the applicant, rather the impugned question is in relation a supply which has already been rendered before the date of filing of the subject application. Thus, the condition under Section 95 is not satisfied by the applicant and hence, the issue cannot be decided by this authority and therefore, the subject application is held to be non-maintainable. The subject application for advance ruling made by the applicant is rejected under the provisions of Section 95 of the CGST Act, 2017.
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