Case Law Details
In re NABARD Consultancy Services Private Limited (GST AAR Rajasthan)
NABARD Consultancy Services Private Limited requested to withdraw their Advance Ruling Application through a letter dated 18.04.2023. As a result, the AAR Rajasthan considers the applicant’s request for withdrawal, and no ruling is provided in this case. The specific details and arguments put forth by the applicant are not discussed due to the withdrawal.
Conclusion: In light of the withdrawal request made by NABARD Consultancy Services Private Limited, the AAR Rajasthan accepts the withdrawal of the Advance Ruling Application. As a result, no ruling is given, and the matter is considered closed.
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING,RAJASTHAN
Note: 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.
- 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, a reference to such a similar provision under the CGST Act/ RGST Act would be mentioned as being under the “GST Act”.
- The issue raised by M/s NABARD Consultancy Services Private Limited,3 Nehru Place, Tonk Road, Post Box No. 104, Jaipur, Rajasthan, -(hereinafter the applicant) is lit to pronounce advance ruling as it falls under the ambit of the Section 97(2) (a) given as under: –
(b) applicability of a notification issued under the provisions of this Act;
(e) determination of the liability to pay tax on any goods or services or both: Further, the applicant being a registered person (GSTIN is 08AABCN8654k I It) as per the declaration given by him in Form ARA-01) the issue raised by the applicant is neither pending for proceedings nor proceedings were passed by any authority. Based on the above observations, the applicant is admitted to pronounce advance ruling.
A. SUBMISSION AND INTERPRETATION OF THE APPLICANT:
M/s NABARD Consultancy Services Private Limited, 3 Nehru Place, Tonk Road, Post Box No. 104, Jaipur, Rajasthan (i.e. applicants) is registered under GST law vide GST No.08AABCN8654K1ZZ. The applicant is involve in providing counsultancy services in agriculture and rural area.
The applicant executed an mcmorundam of understanding with WSSO water and sanitation support organization, an organization of PHED and state water and sanitization mission (SWSM) . The applicant is required to raise invoices to WSSO against service provided by him, Applicant interpretate that being an organization under PLIED and SWSM. The WSSO is also a govt entity and services provided to WSSO arc exempt per Entry 3 of Notification No. 12/2017-CGST.
B. QUESTIONS ON WHICH THE ADVANCE RULING IS SOUGHT:
whether the services supplied by us are eligible for exemption per Entry 3 of Notification No. 12/2017-CGST after 01 January 2022, if not what will be the tax rate
C. WITHDRAWAL OF APPLICATION
The applicant vide their letter dated 18.04.2023 requested to withdraw the Advance Ruling Application filed before the authority, as their customers have accepted their understanding w.r.t. GST applicability on the supply.
D. FINDINGS, ANALYSIS & CONCLUSION:
The Applicant vide their letter dated 18.04.2023 has requested to withdraw the Advance Ruling Application filed before the authority.
Since the applicant has requested for withdrawal of the application therefore, their request to withdraw the application is considered. Hence, no ruling is given.
