https://www.taxtmi.com/caselaws?id=422190 The AAAR dismissed an appeal regarding GST exemption for labour services under Chief Minister's Awas Yojana. The appellant sought advance ruling on exemption applicability under Notification No. 12/2017-CT(R) for construction services. However, the service contract commenced on 01.04.2019 and expired on 31.03.2021, while the advance ruling application was filed much later. The AAAR held that advance ruling applications must relate to services "being undertaken or proposed to be undertaken," not services already completed for over two years under an expired agreement. The appeal was dismissed as non-maintainable. en-us Fri, 25 Feb 2022 00:00:00 +0530 Thu, 03 Apr 2025 14:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422190 The AAAR dismissed an appeal regarding GST exemption for labour services under Chief Minister's Awas Yojana. The appellant sought advance ruling on exemption applicability under Notification No. 12/2017-CT(R) for construction services. However, the service contract commenced on 01.04.2019 and expired on 31.03.2021, while the advance ruling application was filed much later. The AAAR held that advance ruling applications must relate to services "being undertaken or proposed to be undertaken," not services already completed for over two years under an expired agreement. The appeal was dismissed as non-maintainable. Case-Laws GST Fri, 25 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422190