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2023 (1) TMI 577 - AAR - GSTScope of Advance Ruling application - Classification of supply - supply of goods or supply of services - rate of GST - supply of food and beverages by the eating joints - Dine In - Take Away - Delivery - HELD THAT:- The applicant filed their application before the Rajasthan Authority for Advance Ruling (RAAR) on 17.03.20221.e. much later from the discharging his GST liability on restaurant services supplied by him. The clarification vides Circular No. 164 /20 /2021-GST dated 6.10.2021has already been issued by the Government and Notification No. 11/2017 - Central Tax (Rate) dated 28.06.2017 as amended is very much clear on the issue. The applicant is well awared about the notification and circular and discharging his tax liability in accordance to them - applicant motto is to find out whether the mechanism opted by him for payment of GST on said service is right or wrong, which is against the spirit of advance ruling. The scope of the ruling for Authority for Advance Ruling (AAR) is limited to the transactions being undertaken or proposed to be undertaken on the matters which are not sorted out - In the instant case, the application seeking advance ruling was filed on 17.03.2022 before the RAAR with respect to supplies already being undertaken, GST being paid and GST returns has been submitted. Hence, the case is out of the purview of the Advance Ruling.
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