Kei Industries Limited ., In re
Date: December 5, 2018
Subject Matter
Scope of advance ruling is limited to the transactions being undertaken or proposed to be undertaken. It cannot be given with respect to supplies undertaken prior to the application for advance ruling.
Summary
The scope of the Advance ruling for both i.e. AAR (Authority for Advance Ruling ) and AAAR (Appellate Authority for Advance Ruling) is limited to the transactions being undertaken or proposed to be undertaken . In the instant case, as already narrate…
At the outset we would like to make it clear that provisions of both the Central GST Act, 2017 and Rajasthan GST Act, 2017 are same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central GST Act would also mean a reference to the same provisions under Rajasthan GST Act. 2. The present appeal has been filed under Sec…