https://www.taxtmi.com/caselaws?id=312637 The AAR Rajasthan ruled that the applicant was not eligible for GST exemption under Notification No. 12/2017 for operation and maintenance services provided to Jaipur Vidyut Vitran Nigam Limited. The exemption for services to government entities was withdrawn effective 01.01.2022 through Notification No. 16/2021. Additionally, the AAR determined the application was outside its purview as it sought ruling on past transactions from 01.11.2019 to 30.04.2021, while advance rulings only cover proposed or ongoing transactions. en-us Wed, 01 Jun 2022 00:00:00 +0530 Thu, 03 Apr 2025 17:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=312637 The AAR Rajasthan ruled that the applicant was not eligible for GST exemption under Notification No. 12/2017 for operation and maintenance services provided to Jaipur Vidyut Vitran Nigam Limited. The exemption for services to government entities was withdrawn effective 01.01.2022 through Notification No. 16/2021. Additionally, the AAR determined the application was outside its purview as it sought ruling on past transactions from 01.11.2019 to 30.04.2021, while advance rulings only cover proposed or ongoing transactions. Case-Laws GST Wed, 01 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=312637