Commissioner Vs KSC Buildon
Date: July 22, 2024
Subject Matter
When AAR declares a ruling as void ab-initio, there is no need for department to file an appeal before AAAR
Summary
M/s KSC Buildcon Private Limited (KBPL) sought an advance ruling from the Authority regarding the applicability of GST on a composite supply of work contracts predominantly involving earthwork for government entities, which they interpreted to be sub…
FULL TEXT OF THE ORDER OF APPELLATE AUTHORITY FOR ADVANCE RULING, HARYANA 1. The present appeal has been filed by the Commissioner, CGST, Rohtak (hereinafter referred to as ‘the Appellant’) under Section 100 (1) of Central Goods and Services Tax Act 2017/Haryana Goods and Services Tax Act. 2017 (hereinafter referred to as “the Act”) against the Advance Ruling No. HR/HAAR/R/…