AAR cannot give ruling on past and completed supply

In re United Breweries Limited (GST AAR Maharashtra)

Subject application is rejected as being non-maintainable as per Section 95 of the CGST Act, 2017 because the questions raised by the applicant are in respect of past and completed supply as on the date of the application and not supply, which is being undertaken/proposed to be undertaken.

FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, MAHARASHTRA

The present application has been filed under section 97 of the Please become a Premium member. If you are already a Premium member, login here to access the full content.