GST Advance Ruling Rejected: Cannot Address Supplies Made Before Application Filed, Per GST Act 2017.

Scope of Advance Ruling application - Exemption from GST - As the question posed by the applicant is related to supplies undertaken by them prior to the date of filing of the application for advance ruling, no ruling can be given on the questions. Hence, the subject application for advance ruling made by the applicant is not maintainable and rejected under the provisions of the GST Act, 2017. - AAR .....

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