Advance ruling maintainability fails where the supply was already completed before filing and no proposed transaction remained.

Advance ruling jurisdiction is confined to questions relating to supplies of goods or services being undertaken or proposed to be undertaken. Where consideration had already been received and the relevant service transaction was completed before filing, the matter was treated as a past and completed supply. On that basis, the statutory precondition for an advance ruling was not met, and the application was rejected as not maintainable.

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Issues: Whether the advance ruling application was maintainable when the transaction in question had already been completed before the date of filing.

Analysis: The application under the advance ruling provisions is confined to matters relating to supply of goods or services being undertaken or proposed to be undertaken. The consideration had already been received and, applying the statutory rules on time of supply of services, the subject transaction was found to have been completed before the filing of the application. Since the question referred to a past and completed supply, it did not satisfy the statutory precondition for a ruling.

Conclusion: The application was not maintainable and was rejected.

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