Maintainability of petition— The present appeal has been filed against the Advance Ruling pronounced by the Rajasthan Authority for Advance Ruling.

The appellant is engaged in the supply of services of construction of residential houses on pure labour basis to M/s Sanwaliya Build Creation LLP who is engaged in construction of houses under the Affordable Housing Scheme under the Chief Minister's Awaas Yojana-2015 of the Government of Rajasthan which has been framed to achieve the objective of “Affordable Housing for All” under the Pradhan Mantri Awaas Yojana (PMAY) of the Government of India.

The application seeking advance ruling as filed by the appellant on 06.07.2021 with the AAR contained the question as to whether the services of construction as provided by the applicant by way of pure labour contract to the builder of flats under the said scheme of the Government were eligible for exemption in terms of entry SI. No. 10 of Notification No.12/2017-Central Tax (Rate), dated 28-06-2017.

The application was rejected by the AAR holding that the application is not maintainable as the same relates to supply of services undertaken prior to the date of filing of application. It is the contention of the appellant that the appellant is still providing the services as per the agreement in question and the AAR was apprised of this fact during the course of personal hearing.

Held that— The order passed by the AAR rejecting the application seeking advance ruling warrants no interference and therefore, the order dated 01.10.2021 passed by the AAR refusing to pronounce any advance ruling on the question posed by the appellant is upheld.