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2022 (4) TMI 1397 - AUTHORITY FOR ADVANCE RULING, MAHARASHTRAScope of Advance Ruling Application - Classification of supply - rate of GST on sub-contractor - Tariff Head applicable to Aryan Contractor Private Ltd (Subcontractor) - HELD THAT:- The questions for obtaining an Advance Ruling can be asked by a supplier of goods or services or both, only in relation to the supply being undertaken or proposed to be undertaken and not in relation to any supply of goods or services or both which has already been undertaken and completed before. Since provisions of Sec 95 (a) are very clear and unambiguous that a supplier can file application for advance ruling only in relation to the supply being undertaken or proposed to be undertaken and in the subject case the supply is supposed to have been completed on 31.12.2019 as per the impugned Work Order, the questions raised by the applicant cannot be answered, in terms of Section 95. The Advance Ruling application is not maintainable and is dismissed.
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