Shri Kailash Chandra ., In re
- Court:
- Appellate Authority for Advance Ruling
- Bench:
- Rajasthan
- Date:
- May 15, 2019
- Type:
- Advance Ruling
Subject
Activity of Supply, Design, Installation, Commissioning and Testing of Solar Energy based Water Pumping Systems attracts 8.9% GST.
Summary
The Rajasthan Authority for Advance Ruling, GST, Jaipur (`hereinafter also referred to as ‘AAR’) vide its Advance Ruling Order No.RAJ/AAR/2018-19/32 dated 31.1.2019, has classified the activities of Supply, Design, Installation, Com…
Judgement
At the outset, we would like to make it clear that provisions of both the Central GST Act, 2017 and Rajasthan GST Act, 2017 are same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central GST Act, 2017 would also mean a reference to the same provisions under Rajasthan GST Act, 2017. 2. The present appeal has been fi…