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Advance Ruling Authority

Authority for Advance Ruling, Rajasthan

Rulings of the Authority for Advance Ruling, Rajasthan, newest first.

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Outcome

In favour of assessee457 In favour of revenue176 Partly allowed0 Matter remanded126

Topic

Demands & adjudication150 Appeals to Appellate Authority69 Input tax credit68 Registration58 Penalty & confiscation33 Refund33 Service of notices & orders30 Appeals to Appellate Tribunal22 Anti-profiteering20 Arrest & bail16 Interest & waiver14 Levy & collection14 Recovery & attachment14 Supply & valuation14 Assessment13 Detention in transit12 Exemptions12 Government contractors11 Offences & prosecution11 Classification & rate9 Returns9 Officers & jurisdiction7 Search & seizure7 Transitional provisions5 Advance ruling3 Cess3 Writs & constitutional remedies3 Rectification2 Other8

Provision

CGST S.73
CGST S.74
CGST S.107
CGST S.75
CGST S.16
CGST S.169
CGST S.29
CGST S.54
CGST S.9
CGST S.30

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In favour of assesseeRemove filter
CGST S.9Remove filter
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AAR Rajasthan4 Aug 2026
For assessee

MTS-EIEL (JV), In re

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

CGST S.9
CGST S.8