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    <title>2024 (6) TMI 225 - APPELLATE AUTHORITY FOR ADVANCE RULING, RAJASTHAN</title>
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    <description>Advance ruling jurisdiction extends to matters relating to supplies being undertaken or proposed to be undertaken by the applicant. Where the contract shows an ongoing series of supplies and the arrangement is still subsisting on the date of application, the request is maintainable to that extent; only completed supplies fall outside the advance ruling mechanism. A refusal to entertain the application on the ground that the entire matter was beyond jurisdiction is therefore incorrect, and the advance ruling authority must reconsider the questions raised on their merits.</description>
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