Shree Arbuda Transport ., In re

The issue brought before GAAR has not yet materialised so far i.e. the application for Advance Ruling had been filed on 13.10.2019 but no agreement has been reached so far by the applicant with the exporter of rice after nearly a year of filing of the application (Para 13 of Ruling refers). The provisions for seeking Advance Ruling made under the Act is limited to the activities conducted by the applicant only; the applicant has asked hypothetical questions seeking Advance Ruling on an issue which had not materialised till date; no agreement had been signed in this regard and therefore no copy had been submitted to GAAR in the instant case. Therefore, without any agreement or any other relevant documents having been provided by the applicant, it would not be possible to give a decision in this matter. Thus, the answer to all the four questions is as under:-

"Answer: In view of non-submission of copies of agreement or any other relevant documents with regard to the services to be supplied/provided by the applicant, no decision can be taken in the matter for the reasons discussed hereinabove. "