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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 advance ruling application (ARA) has been filed to seek clarity on applicable rate of tax on transaction proposed to be executed by applicant in relation to tenders issued by ONGC for executing erection, commissioning and installation work on turnkey basis for petroleum operations but during the course of hearing, the members of the Bench informed that the impugned contract was awarded by ONGC to another bidder and not to applicant subsequent to the present ARA, since an Advance Ruling helps the applicant in determining the liability to pay 'GST' and it also brings certainty in determining the tax liability with no litigation as the ruling is binding on the Government authorities besides the applicant, contract having been awarded to other bidder other than the applicant and possibility of supply of goods or services or both by the applicant pertaining to the said tender contract being no more available, ARA filed by the applicant is infructuous and, hence, the questions raised in the application are not answered

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