Advance ruling bar on identical GST question pending in applicant's case led to inadmissibility of manpower supply application

An advance ruling application was barred where the same GST question was already pending in proceedings arising from a notice issued to the applicant. Applying the first proviso to Section 98(2) of the CGST Act and the corresponding State provision, the AAR found that both matters concerned the applicability of GST on manpower services supplied to the specified institution. Because the statutory bar operates when the identical question is pending or decided in the applicant's case, the application was held inadmissible and rejected.

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Issues: Whether the advance ruling application was admissible when the same question regarding GST on manpower supply was already pending or decided in proceedings arising from a notice issued to the applicant.

Analysis: The application for advance ruling was examined under the first proviso to Section 98(2) of the Central Goods and Services Tax Act, 2017 and the corresponding State enactment. The question raised in the application and the question forming the subject of the pending notice were found to be one and the same, namely the applicability of GST on manpower services supplied to the specified institution. Since the statutory bar applies where the same question is already pending or decided in proceedings in the applicant's case, the application could not be admitted.

Conclusion: The application was inadmissible and was rightly rejected.

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