https://www.taxtmi.com/caselaws?id=420165 The AAR Rajasthan declined to rule on GST exemption applicability under Clause 3A of Notification No. 02/2018-Central Tax (Rate) for a composite supply involving operation and maintenance of water supply project. The applicant sought exemption for sub-contracted work but failed to provide essential documentation including scope of work, work orders, or evidence of proposed supply nature. The AAR found the tender document insufficient as it contained only general details without specific work scope. Without clear documentation establishing whether the supply would be goods, services, or both, and lacking material facts about the proposed transaction, the authority could not determine exemption eligibility and refused to make a ruling. en-us Tue, 12 Oct 2021 00:00:00 +0530 Wed, 02 Apr 2025 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420165 The AAR Rajasthan declined to rule on GST exemption applicability under Clause 3A of Notification No. 02/2018-Central Tax (Rate) for a composite supply involving operation and maintenance of water supply project. The applicant sought exemption for sub-contracted work but failed to provide essential documentation including scope of work, work orders, or evidence of proposed supply nature. The AAR found the tender document insufficient as it contained only general details without specific work scope. Without clear documentation establishing whether the supply would be goods, services, or both, and lacking material facts about the proposed transaction, the authority could not determine exemption eligibility and refused to make a ruling. Case-Laws GST Tue, 12 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420165