The Authority held that questions relating to GST search, seizure, confiscation, and penalties are not covered under Section 97(2) of the CGST Act. As such matters fall outside advance ruling jurisdiction, the application was rejected.
In re Bhagvan Tirthani (GST AAR Rajasthan) The Rajasthan Authority for Advance Ruling considered an application filed by an unregistered applicant seeking rulings under Section 97(2)(e) and (f) of the CGST/RGST Act, 2017 regarding tax liability and requirement of registration . The applicant submitted that his turnover was below the GST registration threshold and alleged […]
Rajasthan AAR ruled that a tailing dam used for hazardous waste disposal is an immovable civil structure, not plant and machinery. ITC on works contract and related goods was held to be blocked under Section 17(5)(c) and (d).
The Authority determined correct HSN classifications for UV printed acrylic photo frames, wall clocks, and MDF keychains, emphasizing tariff notes and material-based classification.
The Authority declined to rule on ITC eligibility for foundation and structural works as the construction had already been completed. Advance rulings apply only to ongoing or proposed supplies, not past transactions.
The ruling concluded that condenser fans designed for bus and vehicle air-conditioning are parts of air-conditioning machines. GST classification under Heading 8414 was held inapplicable.
Rajasthan AAR denies GST exemption to Build Layer Constructions for “pure labor” services in PMAY sub-contract, citing material supply and lack of direct PMAY proof.
Rajasthan AAR rules Aadinath Agro Industries ineligible for GST Rule 86B exemption, stating firm and partner income tax cannot be cumulated.
Rajasthan AAR members issue split ruling on GST classification of tipper body fabrication on customer-owned chassis, referring matter to appellate authority.
Rajasthan AAR decision on GST classification of Allied Castalloys’ chaff cutter blades. Analysis of headings 8208 and 8436.
