No Advance Ruling to be pronounced when supply has already been made before seeking ruling: AAR:

No Advance Ruling to be pronounced when supply has already been made before seeking ruling: AAR The Authority for Advance Ruling (AAR Rajasthan) in the matter of M/S Mangala Product Private Limited has ruled out that No Advance Ruling to be pronounced when supply has already been made before seeking ruling. The issue raised by M/S Mangala Product Private Limited, B-235 Road No.9, V.K.I. Area Jaipur, 302013 Rajasthan (hereinafter referred to as "applicant"). Applicant registered and involve in manufacturing of MS ingots. As per Section 95 of CGST Act, 2017; this authority shall decide on matters or on questions specified in sub-section (2) of Section 97, in relation to the supply of goods or services or both being undertaken or proposed to be undertaken, by the applicant and "Authority" means the Authority for Advance Ruling, constituted under Section 96. Thus Section 95 allows this authority only to decide on matters or on questions in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant i.e. in the subject case this application can be entertained only if the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant itself. In this case, we find that the Applicant already taken place the supply in question, GST is being paid since implementation of GST law and monthly GST returns also being filed. For Official Ruling Download PDF Given Below: