https://www.taxtmi.com/caselaws?id=431139 AAR Karnataka examined an advance ruling application for completed services. The Authority determined that Section 95(a) of CGST Act 2017 allows rulings only for ongoing or proposed transactions. Since the services were already completed, the application was outside the Authority's jurisdiction and was rejected under Section 98(2), emphasizing the need to seek advance rulings during active transactions. en-us Tue, 29 Nov 2022 00:00:00 +0530 Fri, 11 Apr 2025 16:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431139 AAR Karnataka examined an advance ruling application for completed services. The Authority determined that Section 95(a) of CGST Act 2017 allows rulings only for ongoing or proposed transactions. Since the services were already completed, the application was outside the Authority's jurisdiction and was rejected under Section 98(2), emphasizing the need to seek advance rulings during active transactions. Case-Laws GST Tue, 29 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431139