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Advance ruling cannot be obtained if Applicant is not required to supply goods/services for which he seeks ruling

April 12, 2019[2019] 104 231 (AAR - MAHARASHTRA)

GST: Where tender contract is awarded to a consortium other than applicant and as such possibility of supply of goods or services or both by applicant pertaining to said tender contract is no more available, advance ruling application filed by applicant seeking clarity on said transaction is infructuous and, hence, questions raised in application are not to be answered

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