AAR: Rejects application w.r.t. supply not undertaken by applicant, being outside purview

Maharashtra AAR rejects application of advance ruling w.r.t. liability of GST on scrap generated from labour job at vendors’ place; Observes that applicant gets products manufactured on sub-contract basis from vendors and during this process scrap is generated; Notes the provisions of Section 95 of CGST Act, which prescribes that “this authority can give a ruling to the applicant on matters of questions raised in relation to the supply of goods or services or both being u...