GST advance ruling cannot be sought on activity undertaken in Past

In re Shyam Singh Champawat, M/s Laxmi Machinery Store (GST AAR Rajasthan)

The questions sought by the applicant are related to activity undertaken in past-period thus not eligible for advance ruling as per Section 95(a) of CGST/RGST Act, 2017 and hence no ruling is given.

FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING,RAJASTHAN

Note: Under Section 100 of the CGST/RGST Act 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST/RGST Act 2017, within a period of 30 days from the date of service of this order.

The Issue raised by Shyam Singh Champawat, M/s Laxmi Machinery Store, Station Road, Bhinmal, District – JaIore-343029 {hereinafter the applicant} to pronounce advance ruling falls under ambit of the Section 97(2) (a) and it is given as under:-

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