GST rate on contracts executed before notification No. 03/2022-Central Tax (Rate)

In re PPS Builders Private Limited (GST AAR Uttar Pradesh) Get clarity on GST rates for contracts pre & post-notification (No. 03/2022-Central Tax). AAR ruling for PPS Builders Pvt Ltd. 12% or 18%? Find out! Introduction: The Authority for Advance Ruling (AAR), Uttar Pradesh, recently addressed a crucial question related to the Goods and Services Tax (GST) rate applicable to contracts executed before a specific notification. This case involves M/s PPS Builders Private Limited, a civil construction company, and its contract with Aligarh Smart City Limited. Background: M/s PPS Builders Pri...