https://www.taxtmi.com/caselaws?id=440948 The AAR Rajasthan dismissed an advance ruling application filed on 15.10.2022 regarding GST treatment of advertisement expenses, input tax credit eligibility, and director guarantee requirements. The authority held that advance ruling provisions under Section 95 and 97(2) apply only to supplies being undertaken or proposed to be undertaken. Since the applicant had already been following established practices, discharging GST liability, and filing returns for the questioned transactions prior to the application date, the matter fell outside AAR's purview. The relevant GST sections were deemed clear without ambiguity. en-us Thu, 04 May 2023 00:00:00 +0530 Sat, 18 Jan 2025 11:40:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440948 The AAR Rajasthan dismissed an advance ruling application filed on 15.10.2022 regarding GST treatment of advertisement expenses, input tax credit eligibility, and director guarantee requirements. The authority held that advance ruling provisions under Section 95 and 97(2) apply only to supplies being undertaken or proposed to be undertaken. Since the applicant had already been following established practices, discharging GST liability, and filing returns for the questioned transactions prior to the application date, the matter fell outside AAR's purview. The relevant GST sections were deemed clear without ambiguity. Case-Laws GST Thu, 04 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440948