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2023 (3) TMI 1254 - AUTHORITY FOR ADVANCE RULING, RAJASTHANClassification of services - rate of GST - applicant's tender of work contract under Chief Minister Jan Awas Yojna, is subjected to 9 % CGST and SGST each post 01.01.2022 or not - HELD THAT:- The applicant filed their application before the Rajasthan Authority for Advance Ruling (RAAR) on 03.07.2022 i.e. much later from the execution of contract under CMJAY from dated 25.01.2021. We observe that the applicant is well aware about the type of supply, its notification, circular, discharging his GST tax liability and submitting his GST returns in accordance to them wef execution of contract. Thus it is observed that Rajasthan Authority for Advance Ruling should pronounce the decision in light of law situation arise after application come in process. Thus, in this case applicant is providing service to Rajasthan Housing Board, the applicant will be liable to pay GST @18% in light of Notification No. 03/2022- Central Tax (Rate) | Dated: 13th July, 2022.
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