https://www.taxtmi.com/caselaws?id=435935 The Rajasthan AAR rejected an application for advance ruling regarding GST treatment of government subsidies for rooftop solar installations. The applicant filed the application on 14.10.2022, significantly after commencing service supplies and paying GST. The AAR held that advance rulings are limited to transactions being undertaken or proposed to be undertaken, not retrospective clarifications. Since the applicant was already discharging GST liability and sought ruling to verify their existing payment mechanism rather than for future transactions, the application fell outside the scope of advance ruling provisions. The application was deemed non-maintainable under GST Act, 2017. en-us Tue, 21 Feb 2023 00:00:00 +0530 Mon, 14 Apr 2025 17:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435935 The Rajasthan AAR rejected an application for advance ruling regarding GST treatment of government subsidies for rooftop solar installations. The applicant filed the application on 14.10.2022, significantly after commencing service supplies and paying GST. The AAR held that advance rulings are limited to transactions being undertaken or proposed to be undertaken, not retrospective clarifications. Since the applicant was already discharging GST liability and sought ruling to verify their existing payment mechanism rather than for future transactions, the application fell outside the scope of advance ruling provisions. The application was deemed non-maintainable under GST Act, 2017. Case-Laws GST Tue, 21 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435935