AAR Cannot give ruling on past Supplies

In re Mangala Product Private Limited (GST AAR Rajasthan) Introduction: The recent ruling by the GST Authority for Advance Ruling (AAR) Rajasthan in the case of Mangala Product Private Limited has shed light on a crucial aspect of advance rulings. This ruling brings to the forefront the limitations of the AAR’s jurisdiction in providing rulings on supplies conducted prior to the filing of an advance ruling application. Analysis: The ruling pertains to Mangala Product Private Limited, a manufacturer of MS ingots, which had sought clarification on several aspects of Goods and Services Tax ...