Advance Ruling- Rate of Tax(Services)- The Appellant filed the instant application requesting rectification of decisions in the order No: AAAR/20/2021 (AR) 43 TAXLOK.COM 114 dated: 01.12.2021. In the subject case, the appellant had filed the application dated: 19.04.2022 seeking the rectification of the order dated: 01.12.2021, within a period of six months from the date of the Order of the AAAR. Therefore, the rectification application stands filed within the specified statutory period and the application is thus taken up for consideration of the error sought to be rectified.

Appeallate Authority for Advance Ruling rectified the order accordingly.