Mittal Trading Company ., In re
Date: January 17, 2023
Court: Authority for Advance Ruling
Bench: Rajasthan
Type: Advance Ruling
Judge(s)/Member(s): Umesh Garg, Mahendra Singh
Subject Matter
18% GST on services provided to Rajasthan Housing Board
Summary
In this case applicant is providing service to Rajasthan Housing Board and in light of above discussion, we observe, applicant will be liable to pay GST @18% in light of Notification No. 11/2017 – Central Tax Rate dt. 28th June, 2017 amen…
1. 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 Rul…