https://www.taxtmi.com/caselaws?id=450205 The AAAR upheld the AAR's decision to decline ruling on a completed supply contract. Appellant sought advance ruling on GST exemption for operation and maintenance services provided to Jaipur Vidyut Vitran Nigam Limited under work order TN-483 during 2019-2021. The AAAR held that advance ruling mechanism covers only ongoing or proposed supplies, not concluded transactions. Since the supply period had already ended, the application fell outside the scope of advance ruling provisions. The authority correctly refused to pronounce on merits of the completed transaction. en-us Fri, 10 Nov 2023 00:00:00 +0530 Sat, 26 Apr 2025 13:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450205 The AAAR upheld the AAR's decision to decline ruling on a completed supply contract. Appellant sought advance ruling on GST exemption for operation and maintenance services provided to Jaipur Vidyut Vitran Nigam Limited under work order TN-483 during 2019-2021. The AAAR held that advance ruling mechanism covers only ongoing or proposed supplies, not concluded transactions. Since the supply period had already ended, the application fell outside the scope of advance ruling provisions. The authority correctly refused to pronounce on merits of the completed transaction. Case-Laws GST Fri, 10 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450205