Scope of Advance Ruling application - supplies undertaken prior to the date of filing of the application...

Scope of Advance Ruling application - supplies undertaken prior to the date of filing of the application for advance ruling - The scope of the ruling for Authority for Advance Ruling (AAR) is limited to the transactions being undertaken or proposed to be undertaken on the matters which are not sorted out. - Hence, the case is out of the purview of the Advance Ruling. - AAR .....

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