https://www.taxtmi.com/caselaws?id=421731 The AAR Maharashtra dismissed an advance ruling application filed by a contractor seeking classification and GST rate determination for sub-contractor services. The Authority held that under Section 95(a), advance ruling applications can only be filed for supplies being undertaken or proposed to be undertaken, not for completed supplies. Since the work order in question was completed on 31.12.2019, the application was not maintainable and was dismissed as the supply had already been completed before filing. en-us Wed, 27 Apr 2022 00:00:00 +0530 Wed, 02 Apr 2025 13:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421731 The AAR Maharashtra dismissed an advance ruling application filed by a contractor seeking classification and GST rate determination for sub-contractor services. The Authority held that under Section 95(a), advance ruling applications can only be filed for supplies being undertaken or proposed to be undertaken, not for completed supplies. Since the work order in question was completed on 31.12.2019, the application was not maintainable and was dismissed as the supply had already been completed before filing. Case-Laws GST Wed, 27 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421731