Advance ruling jurisdiction cannot cover past period transactions; questions on completed activity were held non-maintainable.

Advance ruling jurisdiction is confined to questions relating to supplies of goods or services that are being undertaken or proposed to be undertaken by the applicant. Questions concerning a past period activity already completed do not fall within that statutory scope. Because the issues raised related to an earlier period and not a current or proposed supply, the application was held not maintainable for advance ruling and no decision was given on the merits.

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Issues: Whether an advance ruling can be sought on questions relating to a past period activity already undertaken by the applicant.

Analysis: The Authority held that the statutory definition of advance ruling confines it to matters or questions in relation to supply of goods or services being undertaken or proposed to be undertaken by the applicant. The questions raised concerned a past period, namely 2017-18, and therefore did not fall within the scope of advance ruling jurisdiction.

Conclusion: The application was not maintainable for advance ruling on the questions raised, and no ruling was given on merits.

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