Page 184 - GSTL_6th August 2020_Vol 39_Part 1

110 GST LAW TIMES [ Vol. 39
5.4.2 We observe in the instant case, the question which has been raised
by the applicant is not pertaining to any of the matters mentioned in Section
97(2) of the GST Act. In fact the question raised is with respect to procedure
which the applicant wants to follow. Section 97(2), which encompasses the ques-
tions, for the ruling by this Authority does not deal with the issue of whether the
applicant can issue commercial credit note to its dealers for post-sale discounts
without charging GST. Hence, it is held that this authority does not have jurisdic-
tion to pass any ruling on such matters.
5.5 In view of the above discussion, we reiterate that, the questions
posed before us does not pertain to matters in respect of which an Advance Rul-
ing can be sought under the GST Act. In view thereof, we find that the impugned
application is not maintainable. No proceeding of Advance Ruling under the
GST Act lies in the instant case.
6. In view of the extensive deliberations as held hereinabove, we pass
an order as follows :
ORDER
7. For reasons as discussed in the body of the order, the questions are
answered thus -
The application for advance ruling is rejected, as being non-
maintainable.
_______

2020 (39) G.S.T.L. 110 (A.A.R. - GST - Mah.)
BEFORE THE AUTHORITY FOR ADVANCE RULING UNDER GST,
MAHARASHTRA
Ms. P. Vinitha Sekhar, Member (Central Tax) and Shri A.A. Chahure,
Member (State Tax)
IN RE : WOODKRAFT INDIA LIMITED
Order No. GST-ARA-24/2019-20/B-35-Mumbai, dated 17-3-2020
in Application No. 24
Advance Ruling - Scope of - Whether assessee liable to pay GST in re-
spect of tax invoices in respect of work done by it in pre-GST period - Amount
charged in invoice was in terms of prices originally agreed upon in pre-GST
period - No upward revision of any prices and question of application of Sec-
tion 142 of Central Goods and Services Tax Act, 2017 not to arise - Additional
claim of ` 1,92,50,247 for services of site expenses and rectification of water
damages also undertaken by assessee and completed during Service Tax
regime - Claim in respect of these work disputed by client - No invoice issued
by assessee in respect of these already completed work - Work already under-
taken and completed during Service Tax regime and activities undertaken by
assessee does not pertain to supply of goods or services or both undertaken or
proposed to be undertaken by it - Questions not maintainable before Advance
Authority - Consequently related questions in this regard also not maintaina-
ble - Sections 95 and 142 of Central Goods and Services Tax Act, 2017. [paras
5.4, 5.5, 5.6, 5.6.3, 7]
Advance ruling declined
GST LAW TIMES  6th August 2020  184