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    <title>2019 (4) TMI 1822 - APPELLATE AUTHORITY FOR ADVANCE RULING, HARYANA</title>
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    <description>The Appellate Authority ruled that the Advance Ruling issued on 22.08.2018 regarding the classification of services provided by M/s. Hero Solar Energy Pvt. Ltd. as a works contract was no longer binding post-amendments to the CGST and HGST Acts. The Authority quashed the previous ruling and directed M/s. Hero Solar Energy Pvt. Ltd. to seek a fresh Advance Ruling in accordance with the updated legal framework. The decision did not address the substantive issues raised by the appellant but focused on the procedural aspect of seeking a new ruling.</description>
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      <description>The Appellate Authority ruled that the Advance Ruling issued on 22.08.2018 regarding the classification of services provided by M/s. Hero Solar Energy Pvt. Ltd. as a works contract was no longer binding post-amendments to the CGST and HGST Acts. The Authority quashed the previous ruling and directed M/s. Hero Solar Energy Pvt. Ltd. to seek a fresh Advance Ruling in accordance with the updated legal framework. The decision did not address the substantive issues raised by the appellant but focused on the procedural aspect of seeking a new ruling.</description>
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