https://www.taxtmi.com/caselaws?id=420164 AAR Rajasthan rejected an advance ruling application concerning GST exemption for construction services under affordable housing scheme. The applicant sought ruling on supplies made from 01.04.2019 to 31.03.2021, but filed application on 06.07.2021. AAR held that advance ruling scope is limited to transactions being undertaken or proposed to be undertaken, not past completed transactions. The application was deemed not maintainable and rejected under GST Act, 2017 provisions. en-us Fri, 01 Oct 2021 00:00:00 +0530 Wed, 02 Apr 2025 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420164 AAR Rajasthan rejected an advance ruling application concerning GST exemption for construction services under affordable housing scheme. The applicant sought ruling on supplies made from 01.04.2019 to 31.03.2021, but filed application on 06.07.2021. AAR held that advance ruling scope is limited to transactions being undertaken or proposed to be undertaken, not past completed transactions. The application was deemed not maintainable and rejected under GST Act, 2017 provisions. Case-Laws GST Fri, 01 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420164