Advance ruling cannot be given on services undertaken prior to date of filing

In re Sai Enterprises (GST AAR Rajasthan)

Q1. Whether the service recipient i.e.,M/s. Jaipur Vidyut Vitran Nigam Limited is a “Government Entity” asdefined under clause (zfa) of para 2 of Notification No. 12/2017 – Central Tax (Rate) dated 28.06.2017 as amended by Notification No. 32/2017 – Central Tax (Rate) dated 13.10.2017.

Q2. Whether services provided by the Applicant [i.e. SAI ENT.] in respect of work order No. TN-483 for Operation and Maintenance of identified 33/11 KV Grid Sub-Stations to Jaipur Vidyut Vitran Nigam Limited arewholly exempt vide serial number 3 of Notification No. 12/2017 – Central Tax (Rate) dated 28.06.2017 [as amended]?

A1 &A2. As the question posed by the applicant is related to supplies undertaken by them prior to the date of filing of the application for advance ruling before the Authority thus, no ruling is being pronounced on the question under the provisions of the GST Act, 2017.

FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, RAJASTHAN

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