Birla Corporation Ltd ., In re
Date: January 30, 2024
Subject Matter
No advance ruling can be given on question raised by the applicant about 'State Tax due', which is related to RIPS Scheme, 2019 of Government of Rajasthan
Summary
The case law involves an application for an advance ruling relating to the liability to pay tax under the Reverse Charge Mechanism (RCM) in terms of a Notification issued under Section 9(3) of the GST Act, 2017. The ruling sought is whether the tax p…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, RAJASTHAN Note 1: 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. Note 2: At the outset, we would like to make it clear that the provisions o…