Supply under GST — The scope of an advance ruling is wide enough to include not only the activities that are yet to take place but also the ones that have been undertaken. It is an advance ruling in the sense that the decision is provided before the question is taken up in any proceedings under the GST Act.

Ruled as : ”The Applicant’s supply to M/s. Mackintosh Burn Ltd, as described in para no. 4.1, is works contract service, classifiable as site preparation service (SAC Group 99543) and taxable @ 18% under Sl.No.3(xii) of Notification No.11/2017-Central Tax (Rate) dated 28/06/2017 (corresponding State Notification No.1135-FT dated 28/06/2017), as amended from time to time. Being a service, the Applicant’s supply is not classifiable under HSN 2505“. — Ashis Ghosh, In Re… [2019] 13 TAXLOK.COM 029 (AAR-WB)