Advance Ruling- Section 95 of CGST Act- In the instant case, the applicant  submitted that it is carrying out road contract or carrying out sub contract and that the tender charges is inclusive of tax.

Question on which Advance Ruling sought is as follows:

Whether tax is to be calculated on tender price or inclusive of tender price.

Nothing has been submitted before this authority that whether this question is in relation to supply being undertaken or proposed to be undertaken. During hearing, clarity was sought in this matter.

As per Section 95(a) CGST Act, Advance Ruling is a decision provided to an applicant in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant.

Held that- The question raised by applicant does not fall under the gamut of said Section 95(a) CGST Act. The subject Application is thereby non-maintainable as per Section 95(a) CGST Act and hereby rejected.