Latest Development Advisory Ltd ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Rajasthan
- Date:
- February 7, 2020
- Type:
- Advance Ruling
- Members:
- J P Meena, Hemant Jain
Subject
Applicant can't artificially bi-furcate the services provided to society (RWA) in order to escape the condition of Rs. 7500 per month
Summary
1. In the instant case, we find that the applicant is providing services to the society (RWA) in two parts viz. all services of maintenance (other than supply of water) and supply of water. We further observe that as a general practice across trade a…
Judgement
Note: Under Section 100 of the CGST/RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST/RGST Act, 2017, within a period of 30 days from the date of service of this order. At the outset, we would like to make it clear that the provisions of both the CGST Act and the RGST Act are the same except for certain provisi…