https://www.taxtmi.com/caselaws?id=432883 AAR Rajasthan dismissed advance ruling application filed by contractor seeking concessional GST rate for works contract services involving pipeline laying for water projects. The applicant had been executing the contract since July 2017, paying GST and filing returns regularly. AAR held that under Section 95 of CGST Act 2017, advance ruling authority can only decide matters relating to supplies being undertaken or proposed to be undertaken. Since applicant was already executing the contract, paying GST, and filing returns since GST implementation, the application was not maintainable as it concerned completed rather than proposed transactions. en-us Fri, 11 Nov 2022 00:00:00 +0530 Mon, 14 Apr 2025 10:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432883 AAR Rajasthan dismissed advance ruling application filed by contractor seeking concessional GST rate for works contract services involving pipeline laying for water projects. The applicant had been executing the contract since July 2017, paying GST and filing returns regularly. AAR held that under Section 95 of CGST Act 2017, advance ruling authority can only decide matters relating to supplies being undertaken or proposed to be undertaken. Since applicant was already executing the contract, paying GST, and filing returns since GST implementation, the application was not maintainable as it concerned completed rather than proposed transactions. Case-Laws GST Fri, 11 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432883