https://www.taxtmi.com/caselaws?id=450207 The AAAR Rajasthan ruled that an appeal filed on 19.10.2021 against an AAR order communicated on 21.09.2021 was within the 30-day statutory period under Section 100(2) of CGST Act, 2017. Regarding service classification, the Authority held that EPC contract services for establishing gas processing infrastructure facilities were not classifiable under SAC Heading 9986 (support services to oil and gas extraction) or 9983, but under SAC Heading 9954 (construction services). The services attracted 18% GST rate under the amended notification provisions. The AAR ruling was modified accordingly and the appeal was disposed of. en-us Tue, 12 Dec 2023 00:00:00 +0530 Sat, 26 Apr 2025 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450207 The AAAR Rajasthan ruled that an appeal filed on 19.10.2021 against an AAR order communicated on 21.09.2021 was within the 30-day statutory period under Section 100(2) of CGST Act, 2017. Regarding service classification, the Authority held that EPC contract services for establishing gas processing infrastructure facilities were not classifiable under SAC Heading 9986 (support services to oil and gas extraction) or 9983, but under SAC Heading 9954 (construction services). The services attracted 18% GST rate under the amended notification provisions. The AAR ruling was modified accordingly and the appeal was disposed of. Case-Laws GST Tue, 12 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450207