Appellate authority for advance ruling are of the view that since there was no taxability till the stage of PWD on account of entry 9c of notification 12/2017 as amended time to time, so discussions and findings of the Learned AAR on this issue become irrelevant and hence infructuous and need to be set aside.
States/UT
Appellate orders File
Appeal Order No. & Date
UK/AAAR/05/2018-19 dated 27.02.2019
AR Order No. and Date, against which Appeal has been filed
UK-AAR-10/2018-19 dated 22.10.2018
Year