Case LawRAJ/AAR/2022-23/22
Bhori Lal Mohan Lal ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Rajasthan
- Date:
- January 17, 2023
- Type:
- Advance Ruling
- Members:
- Umesh Garg, Mahendra Singh
Subject
Works contract service to Rajasthan Housing Board attracts 18% GST
Works Contract
Summary
Question – W hether applicant’s tender of work contract under Chief Minister Jan Awas Yojna, is subjected to 9 % CGST and SGST each post 01.01.2022? Answer -In this case applicant is providing service to Rajasthan Housing Board and in lig…
Judgement
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 provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the RGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling…