https://www.taxtmi.com/caselaws?id=432830 The AAR Rajasthan dismissed an application filed by a restaurant operator seeking advance ruling on GST classification and rates for food and beverage supplies through dine-in, take-away, and delivery services. The AAR held that the application was filed after the applicant had already been discharging GST liability on restaurant services, with relevant government notifications and circulars already providing clarity on the matter. The authority determined that advance ruling scope is limited to proposed transactions or unsettled matters, not retrospective validation of existing tax compliance practices. Since the applicant was already paying GST and filing returns for ongoing supplies, the case fell outside AAR's jurisdiction. en-us Fri, 11 Nov 2022 00:00:00 +0530 Mon, 14 Apr 2025 10:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432830 The AAR Rajasthan dismissed an application filed by a restaurant operator seeking advance ruling on GST classification and rates for food and beverage supplies through dine-in, take-away, and delivery services. The AAR held that the application was filed after the applicant had already been discharging GST liability on restaurant services, with relevant government notifications and circulars already providing clarity on the matter. The authority determined that advance ruling scope is limited to proposed transactions or unsettled matters, not retrospective validation of existing tax compliance practices. Since the applicant was already paying GST and filing returns for ongoing supplies, the case fell outside AAR's jurisdiction. Case-Laws GST Fri, 11 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432830