GST Ruling for KBPL Declared Void Due to Fact Suppression

In re Commissioner (GST AAAR Haryana) In the case In re Commissioner (GST AAAR Haryana), M/s KSC Buildcon Pvt. Ltd. (KBPL) sought an advance ruling on whether their predominantly earthwork contract with a government entity was subject to 5% GST, per Serial No. 3 of Notification No. 31/2017-Central Tax (Rate). The Advance Ruling Authority initially confirmed the 5% GST rate in its decision dated 28.08.2020. However, the Commissionerate, CGST Rohtak, later appealed, asserting that KBPL had omitted relevant information by failing to disclose ongoing proceedings on the same issue with the Gurugram...