Advance Ruling— Section 95 of CGST Act— The present application has been filed by the applicant seeking an advance ruling in respect of the following questions.

1. How much GST Rate Applicable to Aryan Contractor Private Ltd (Subcontractor), 12% or 18%?

2. Which Tariff Head applicable to Aryan Contractor Private Ltd (Subcontractor)?

Applicant has submitted that they provide service of contractor for supply of labour, worker, employee, Material, Machinery and other staff for mining activity, carrying production in crushing unit and operation of crushing plants for manufacturing of finished product for Nagpur-Mumbai expressway in Aurangabad and shall provide their services at the plant and quarry owned by Megha Engineering & Infrastructures Limited (MEIL) as per the terms and conditions.

The questions for obtaining an Advance Ruling can be asked by a supplier of goods or services or both, only in relation to the supply being undertaken or proposed to be undertaken and not in relation to any supply of goods or services or both which has already been undertaken and completed before.

Held that— Since provisions of Sec 95 (a) are very clear and unambiguous that a supplier can file application for advance ruling only in relation to the supply being undertaken or proposed to be undertaken and in the subject case the supply is supposed to have been completed on 31.12.2019 as per the impugned Work Order, the questions raised by the applicant cannot be answered.