No GST Ruling Issued for R K Azad Infrastructure Affordable Housing
The Authority for Advance Ruling closed the case for R K Azad Infrastructure because the company withdrew its request before a decision.
- Ruling
- NO.GST-ARA-76/2021-22/B- 631, Mumbai, dt. 28/11/2025
- Dated
- 28 Nov 2025
- Authority
- Authority for Advance Ruling
This page was written by Patron Accounting’s AI from the official release and reviewed before publishing. It explains the document in plain language. It is not the document itself. Where this page and the original differ, the original governs.
The short version
- R K Azad Infrastructure asked about GST rates for affordable housing sub-contracts.
- The company requested to withdraw its application before the authority ruled.
- The Authority for Advance Ruling officially closed the case without any decision.
In short
R K Azad Infrastructure asked the Maharashtra Authority for Advance Ruling (AAR) to clarify the GST rate for sub-contracting work on affordable housing projects. Before the authority could decide, the company asked to withdraw its application. As a result, the authority closed the file without providing any guidance on the tax rate or classification.
What has changed
How it worked before
Businesses often look to advance rulings to understand how to tax specific construction services, hoping for a clear rule they can follow.
What has changed
Nothing changed because the authority did not issue a decision. This order provides no legal guidance or tax advice for any business.
Who this affects
Sub-contractors working on affordable housing projects who are unsure about their GST rates.
What you should do
Since this order contains no ruling, you cannot use it to support your tax position. An advance ruling only applies to the business that asked for it; it is not a general law for other companies.
If you do nothing
If you assume this order supports a specific tax rate, you risk choosing the wrong GST percentage. A tax officer may disagree with your interpretation, leading to penalties and interest for unpaid taxes. Always consult your own tax advisor for your specific project.
The terms explained
- Advance Ruling
- A formal decision from tax authorities on how GST applies to a specific business transaction.
- Sub-contractor
- A business hired by a main contractor to perform part of the work on a larger project.
- Affordable Housing
- Residential projects that meet specific government criteria, often including size limits like a 60 square metre carpet area.
The ruling in detail
Authority for Advance Ruling
M/s. R K AZAD INFRASTRUCTURE
NO.GST-ARA-76/2021-22/B- 631, Mumbai, dt. 28/11/2025 · Maharashtra
Questions before the authority
- At what rate of tax the liability should be determined on services provided by us to main contractor (builder/developer) effecting civil construction work for low cost houses up to a carpet area of 60 square metres per house in an affordable housing project which has been given infrastructure status vide notification of Government of India, in Ministry of Finance, Department of Economic Affairs vide F. No. 13/6/2009-INF, dated the 30th March, 2017?
- Under which head we should classify our Services to execute civil construction contract for low-cost houses up to a carpet area of 60 square metres per house in an affordable housing project?
Facts
The applicant is a sub-contractor engaged in providing civil construction services to a main contractor for affordable housing projects. These projects involve the construction of low-cost houses with a carpet area of up to 60 square metres. The applicant sought an advance ruling regarding the applicable GST rate and the classification of these services.
Ruling
The Authority for Advance Ruling did not provide a decision on the merits of the questions raised. The applicant voluntarily and unconditionally withdrew their application via email dated 25.11.2025. Consequently, the application was disposed of as withdrawn.
Reasoning
The applicant submitted a request to withdraw their application before the Authority could issue a ruling on the merits. Under the relevant provisions of the CGST Act and MGST Act, the Authority allowed the request for withdrawal. No findings were made regarding the taxability or classification of the services.
Provisions relied on
- Section 97 of the Central Goods and Services Tax Act, 2017
- Section 98 of the Central Goods and Services Tax Act, 2017
- Section 97 of the Maharashtra Goods and Services Tax Act, 2017
- Section 98 of the Maharashtra Goods and Services Tax Act, 2017
For the practitioner
This order provides **no guidance** on the taxability or classification of sub-contracting services for affordable housing projects. It serves only as a procedural record of the **withdrawal of the application** by the taxpayer. Practitioners should note that this ruling does not establish a precedent for similar cases.
Source
This is a summary prepared from the published order, which is a scanned document. It is a reading aid and not the authority: where the two differ, the order governs. Verify every provision against the original before relying on it.
Original order: https://www.gstcouncil.gov.in/sites/default/files/AAR/r_k_azad_infrastructure_withdraw_order_1_compressed_1.pdf
Legibility of the scan, as read: high.
Prepared 14-10-2026.
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