Authority for Advance Ruling, Rajasthan4 August 2026

MTS-EIEL (JV), In re

For assessee

ADVANCE RULING NO. RAJ/AAR/2026-27/13

The ruling in brief

Where a GST-registered JV undertook a composite works contract under HSN 9954 for sewerage treatment infrastructure and relied on Notification 11/2017-CTR for 12% GST at bid stage before its concessional entry was omitted by later notification, applicable rate as on 01.06.2022 was 12 percent, since omission operated prospectively from 18.07.2022

Provisions considered

Section 9, read with section 8, of Central Goods and Services Tax Act, 2017/Rajasthan Goods and Services Tax Act, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

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MTS-EIEL (JV), In re

The ruling in brief

Provisions considered

MTS-EIEL (JV), In re

The ruling in brief

Provisions considered

Read the full analysis

Green Valley Sumo Taxi Stand Union Srinagar Dood Ganga v. Union Territory of J And K

Boilla Venkataramana Reddy v. Shivenari Canteen Services

Goutam Engineering Concern v. West Bengal State Electricity Distribution Company Ltd

Read the full analysis