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2022 (3) TMI 1202 - AAR - GSTScope of Advance Ruling application - Exemption from GST - supply of services of construction of residential houses under affordable housing scheme under Chief Minister's Awas Yojana - Applicability of Sl. No 10 of the Notification No. 12/2017-Central Tax (Rate), dated 28-06-2017 - HELD THAT:- 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, 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. The subject application for advance ruling made by the applicant is not maintainable and rejected under the provisions of the GST Act, 2017.
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