In re Shakun Properties Private Limited (GST AAR Rajasthan)
The applicant, M/s Shakun Properties Private Limited, sought clarity on GST applicability and ITC availability for various repair works concerning their hotel operations. However, they later withdrew their application. Consequently, no ruling was issued by the AAR Rajasthan.
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, RAJASTHAN
Note 1: Under Section 100 of the CGST/RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling, constituted under Section 99 of CGST/RGST Act, 2017, within a period of 30 days from the date of service of this order.
Note 2: At the outset, we would like to make it clear that the provisions of both the CGST Act and the RGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the RGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act / RGST Act would be mentioned as being under the “GST Act”.
The issue raised by M/s SHAKUN PROPERTIES PRIVATE LIMITED, ground floor to terrace floor, 29 2-a light industrial area, jawahar tower, iti choraya – new power house road Jodhpur- 342003, Rajasthan (hereinafter “the applicant”) is fit to pronounce advance ruling as it falls under the ambit of the Section 97(2)(a) given as under:
