AAAR quashes AAR ruling considering Change in Law after ruling

In re Hero Solar Energy Pvt. Ltd. (GST AAAR Haryana) The order dated 22.08.2018 of the Advance Ruling Authority is quashed and the applicant may approach the Advance Ruling Authority for taking a decision afresh in accordance with law. The advance ruling dated 29.08.2018 obtained by the appellant is prior to the amendments made with effect from 01.01.2019 by the Govt. vide notifications ibid dated 31.12.2018 under the CGST /HGST Act, 2017 in the respective entries. There is a change in the rate of tax and the percentage of Goods and Services involved in Solar Power Generation System (SPGS), af...