Advance Ruling— In the instant case, the applicant has sought advance ruling in respect of the following questions:—

a. Whether the transaction undertaken by the applicant is covered under the Notification No.12/2017-Central Tax (Rate) dated 28.06.2017, amended by Notification No.2/2018 dated 25.01.2018 and further Notification No.16/2021 dated 18.11.2021.

In the instant case the questions, on which the applicant seeks advance ruling, are not in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the said applicant, but in relation to a completed supply, provided by them. Therefore the instant application is beyond the jurisdiction of this Authority and hence is liable for rejection.

Held that— The application filed by the Applicant for advance ruling is rejected, in terms of Section 98(2) of the CGST Act 2017.