https://www.taxtmi.com/caselaws?id=431835 AAR Karnataka rejected the application filed by a consultancy service provider seeking GST exemption clarification for services rendered to KUIDFC under NKUSIP program. The applicant completed consultancy services in 2019 but filed the advance ruling application in 2022. AAR held the application was not maintainable as advance rulings can only be sought for ongoing or proposed supplies, not completed transactions. The authority ruled it lacked jurisdiction over completed supplies and rejected the application under Section 98(2) of CGST Act 2017. en-us Mon, 12 Dec 2022 00:00:00 +0530 Fri, 11 Apr 2025 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431835 AAR Karnataka rejected the application filed by a consultancy service provider seeking GST exemption clarification for services rendered to KUIDFC under NKUSIP program. The applicant completed consultancy services in 2019 but filed the advance ruling application in 2022. AAR held the application was not maintainable as advance rulings can only be sought for ongoing or proposed supplies, not completed transactions. The authority ruled it lacked jurisdiction over completed supplies and rejected the application under Section 98(2) of CGST Act 2017. Case-Laws GST Mon, 12 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431835