AAR cannot give ruling on supply made before filing of application

In re Navratna Shipping Pvt. Ltd (GST AAR Maharashtra)

From a perusal of the submissions made by the applicant, it is clear that the impugned supply, in respect of which the subject question is raised, has already been completed before the date of filing of the subject application and therefore it can be said that the impugned question is not in relation to the supply of goods or services or both being undertaken or proposed to be by the applicant.

Section 95 of the CGST Act, 2017 allows thi

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