AAR Rajasthan
For assessee
Case-law directory
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Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
Case-law directory
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
1 ruling found
AAR Rajasthan
Where a GST-registered JV undertook a composite works contract under HSN 9954 for sewerage treatment infrastructure and relied on Notification 11/2017-CTR for 12% GST at bid stage before its concessional entry was omitted by later notification, applicable rate as on 01.06.2022 was 12 percent, since omission operated prospectively from 18.07.2022