GST Advance ruling application not maintainable for concluded supplies

In re KBL SPML Joint Venture (GST AAR Karnataka) The case of KBL SPML Joint Venture, presented before the GST Authority for Advance Ruling (AAR) Karnataka, delves into the applicability of GST notifications to services provided to BWSSB, Bengaluru. Herein, we dissect the ruling’s implications and analysis. 1. Background and Application: The Applicant, KBL SPML Joint Venture, sought clarity on the applicability of specific GST notifications to services rendered to BWSSB. The application was initially rejected but reinstated by the Hon’ble High Court of Karnataka for reconsideration....