https://www.taxtmi.com/caselaws?id=435868 AAR Rajasthan ruled that applicant's work contract services under Chief Minister Jan Awas Yojana are subject to 18% GST (9% CGST + 9% SGST) effective from the notification date rather than the requested rate. The authority determined that since the advance ruling application was filed on 03.07.2022, significantly after contract execution on 25.01.2021, the GST liability should be assessed based on the legal position at the time of application processing under Notification No. 03/2022-Central Tax (Rate) dated 13.07.2022. en-us Tue, 17 Jan 2023 00:00:00 +0530 Mon, 14 Apr 2025 18:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435868 AAR Rajasthan ruled that applicant's work contract services under Chief Minister Jan Awas Yojana are subject to 18% GST (9% CGST + 9% SGST) effective from the notification date rather than the requested rate. The authority determined that since the advance ruling application was filed on 03.07.2022, significantly after contract execution on 25.01.2021, the GST liability should be assessed based on the legal position at the time of application processing under Notification No. 03/2022-Central Tax (Rate) dated 13.07.2022. Case-Laws GST Tue, 17 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435868