Advance ruling cannot be obtained in respect of past & completed supply

In re USV Private Limited (GST AAR Maharashtra) Maharashtra AAR: GST Advance Ruling can be sought by supplier only and not by recipient of goods or services In M/s. USV Pvt. Ltd. [ORDER No.GST-ARA-91/2019-20/B-77 dated October 14, 2021], M/s. USV Pvt. Ltd (“the Applicant”) has sought an advance ruling on mainly two issues. The first issue pertains to whether the activity of transfer of registered trademarks by Novartis AG (“NAG”) to the Applicant is a supply of goods or supply of services under the Central Goods and Services Tax Act, 2017 (“the CGST Act”) if yes then, whether the A...