https://www.taxtmi.com/caselaws?id=420739 AAR Maharashtra rejected an application for advance ruling regarding GST classification and input credit for coastal and transoceanic water transport services. The authority held that Section 95 of CGST Act, 2017 requires the question to relate to supply being undertaken or proposed to be undertaken by the applicant. Since the impugned question concerned supply already rendered before filing the application, the condition under Section 95 was not satisfied, making the application non-maintainable and thus rejected. en-us Thu, 31 Mar 2022 00:00:00 +0530 Wed, 02 Apr 2025 16:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420739 AAR Maharashtra rejected an application for advance ruling regarding GST classification and input credit for coastal and transoceanic water transport services. The authority held that Section 95 of CGST Act, 2017 requires the question to relate to supply being undertaken or proposed to be undertaken by the applicant. Since the impugned question concerned supply already rendered before filing the application, the condition under Section 95 was not satisfied, making the application non-maintainable and thus rejected. Case-Laws GST Thu, 31 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420739