Advance Ruling Denied: GST Already Paid, Application Ineligible u/s 95 of CGST Act 2017.

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....Scope of Advance Ruling application - Supply or not - the application seeking advance ruling was filed on 21.03.2023 before the RAAR with respect to supplies already being undertaken and GST has been already paid. Hence, the case is out of the purview of the Advance Ruling. As per Section 95 of CGST Act, 2017 - AAR....