Case LawRAJ/AAR/2022-23/20
Rajasthan Housing Board ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Rajasthan
- Date:
- December 14, 2022
- Type:
- Advance Ruling
- Members:
- M S Kavia, Umesh Kumar Garg
Subject
Rajasthan Housing Board is covered under the definition of “Governmental Authority”
Governmental Authority
Summary
Q.1 Whether the Rajasthan Housing Board is covered under the definition of “Governmental Authority” as defined in clause (zf) Paragraph 2 vide notification no. 12/2017-Central Tax (Rate) dated 28.06.2017 ? Ans.1: Yes, Rajasthan Housing Bo…
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…