https://www.taxtmi.com/caselaws?id=449198 The Karnataka AAR rejected an application for advance ruling regarding GST applicability on statutory levies collected by various government departments for licenses and approvals. The applicant had already paid Rs. 2,49,660 as GST under reverse charge mechanism in November 2022 but filed the application in April 2023. The AAR held that advance rulings can only be sought for ongoing or proposed supplies, not completed transactions where tax has already been discharged. Since the applicant sought ruling on completed supplies with self-assessed tax already paid, the application was beyond the authority's jurisdiction and rejected under Section 98(2) of CGST Act 2017. en-us Mon, 29 Jan 2024 00:00:00 +0530 Sat, 26 Apr 2025 10:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449198 The Karnataka AAR rejected an application for advance ruling regarding GST applicability on statutory levies collected by various government departments for licenses and approvals. The applicant had already paid Rs. 2,49,660 as GST under reverse charge mechanism in November 2022 but filed the application in April 2023. The AAR held that advance rulings can only be sought for ongoing or proposed supplies, not completed transactions where tax has already been discharged. Since the applicant sought ruling on completed supplies with self-assessed tax already paid, the application was beyond the authority's jurisdiction and rejected under Section 98(2) of CGST Act 2017. Case-Laws GST Mon, 29 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449198