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2022 (4) TMI 1338 - AUTHORITY FOR ADVANCE RULING, GUJARATMaintainability of Advance Ruling Application - Calculation of GST - Whether tax is to be calculated on tender price or inclusive of tender price? - HELD THAT:- It is found that vide the Tender to this work order, said work was to be completed within 9 months from the date of written order to commence. M/s Royal received the work order to commence on 1-12-20, thereby time limit of 9 month is completed on 1-9-21. M/s Royal has not brought on record that said Work order/ tender for which Ruling is sought, the Supply is being undertaken. It is noted that subject Advance Ruling application was filed on 20-1-22, thereby the said activity, as submitted by M/s Royal is neither an ongoing nor a proposed activity as on date of filing subject application. As per Section 95(a) CGST Act, Advance Ruling is a decision provided to an applicant in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant. The Question raised by M/s Royal does not fall under the gamut of said Section 95(a) CGST Act. The subject Application is thereby non-maintainable as per Section 95(a) CGST Act and hereby rejected.
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