AAR cannot give ruling in relation to completed supply provided by applicant

In re KBL SPML JV (GST AAR Karnataka) In the instant case the questions, on which the applicant seeks advance ruling, are not in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the said applicant, but in relation to a completed supply, provided by them. Therefore the instant application is beyond the jurisdiction of this Authority and hence is liable for rejection. FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, KARNATAKA M/s. KBL SPML Joint Venture (herein after referred to as ‘Applicant), C/o Workafella, 150,1, Infantry Road,...