Home Case Index All Cases GST GST + AAR GST - 2019 (2) TMI AAR This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (2) TMI 915 - AAR - GSTEligibility for Advance Ruling - Admissibility of input tax credit of tax paid or deemed to have been paid - Determination of the liability to pay tax on any goods or services or both - question raised are of the past period i.e. 2017-18 - Section 95(a) of the CGST & RGST Act 2017 - Held that:- Section 95 says that only activities/matter which are either being undertaken or proposed to be undertaken are qualified for advance ruling - In the instant case as the period of activity is past-period i.e. 2017-18 hence, application is not eligible for advance ruling.
|