Advance Ruling— In the instant case, the applicant has entered into an agreement on 13.12.2019 with M/s Sanwaliya Buildcreation LLP who is engaged in construction of Residential Buildings on the plot of land allocated by Urban Improvement Trust (UIT), Udaipur under the affordable housing scheme under Chief Minister's Awas Yojna-2015. 

Question on which advance ruling is required—

Whether the services provided by the applicant falls under the exemption entry at Sl. No 10 of the Notification No. 12/2017-Central Tax (Rate), dated 28-06-2017 and eligible for exemption from payment of GST?

The scope of the Advance ruling for Authority for Advance Ruling (AAR) is limited to the transactions being undertaken or proposed to be undertaken. In the instant case, as already narrated, the application seeking advance ruling was filed on 06.07.2021 before the AAR with respect to supplies undertaken for the period from 01.04.2019 to 31.03.2021. Hence the case is out of the purview of the Advance Ruling.

Held that— As the question posed by the applicant is related to supplies undertaken by them prior to the date of filing of the application for advance ruling, no ruling can be given on the questions. Hence, the subject application for advance ruling made by the applicant is not maintainable and rejected under the provisions of the GST Act, 2017.