Advance Ruling- Applicability of GST- The appellant i.e M/s Vishwas green energy, B-1, Tapovan Vihar, Jagatpura, Jaipur (Rajasthan) has raised the following question for advance ruling in the application for Advance Ruling filed by it:- 

Is GST Applicable on GOVT Subsidy? How to Generate GST including Subsidized Invoice?

Authority for Advance Ruling, rajasthan held that :- It is very much clear that the scope of the 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 14.10.2022 before the RAAR with respect to supplies already being undertaken and GST being paid. Hence, the case is out of the purview of the Advance Ruling. 

The subject application for advance ruling made by the applicant is not maintainable and hereby rejected under the provisions of the GST Act, 2017.