PPS Builders Private Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Uttar Pradesh
- Date:
- September 10, 2023
- Type:
- Advance Ruling
- Members:
- Amit Kumar, Harilal Prajapathi
Subject
Applicable GST rate on contracts executed before and after Notf 03/2022-Central Tax (Rate) depends on when the advances were received and invoices were raised
Summary
The case law involves a firm registered under the GST regime that carries out civil construction business with government departments. The firm was awarded a contract by a state government company for the redevelopment of certain areas. The issue at…
Judgement
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, UTTAR PRADESH M/s PPS Builders Private Limited, having registered office 122, Hari Enclave, Chandpur Road, Bulandshahar Uttar Pradesh – 203001 (hereinafter referred as “the applicant”) having GSTIN-09AAGCP7968P1Z9, have filed an application for Advance Ruling under Section 97 of the CGST Act, 2017 read with Rule 104 of…