Vinayak Buildcon ., In re
- Court:
- Appellate Authority for Advance Ruling
- Bench:
- Rajasthan
- Date:
- February 25, 2022
- Type:
- Advance Ruling
- Members:
- S K Agrawal, Ravi Jain
Subject
No ruling can be given on supplies undertaken prior to the date of filing of the application for advance ruling. AAR ruling upheld.
Summary
As the question posed by the applicant is related to supplies undertaken by them prior to the date of filing of the application for advance ruling, no ruling can be given on the questions. Hence, the subject application for advance ruling made by the…
Judgement
At the outset, we would like to make it clear that the provisions of both the Central GST Act, 2017 and the 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 similar provisions under the Rajasthan GST Act, 2017. 2 . The present ap…