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2022 (5) TMI 739 - AAR - GSTMaintainability of Advance Ruling application - Classification of supply - nature of supply - works contract services or not - refund of excess tax paid - HELD THAT - The questions/ clarifications sought for by the applicant from the Appellate Authority's order are not coming within the preview of Section 97(2) under the Act. The Authority for Advance Ruling is not in a position provide classifications or to give comments on the order passed by Appellate Authority under GST Act. Therefore, the subject application with regard to these questions cannot be admitted and thus not eligble for advance ruling. Hence we do not discuss the merits of the case. Whether the taxes to the, extent of 6 % (18% - 12%) so paid prior to pronouncement of Appellate Authority's order become taxes paid over and above the liability to pay within the four corners of law and can be regarded as tax in excess? - HELD THAT - It is seen that the question raised does fall under any of the provisions of Section 97 (2) of the CGST Act, 2017. Refund claim of excess amount so paid - HELD THAT - In this regard, it is stated that Section 54 of the CGST Act, 2017 deals with refund of taxes. Applicant may go through the procedure/provision of said GST Section.
Issues Involved:
1. Classification and rate of tax applicability on the entire value of the works contract. 2. Applicability of the specific tax rate throughout the life of the contract under GST. 3. Determination of excess tax paid and eligibility for refund under Section 54. 4. Procedure for claiming excess tax paid under GST provisions. Issue-wise Detailed Analysis: 1. Classification and Rate of Tax Applicability on the Entire Value of the Works Contract: The applicant sought clarification on whether the classification and rate of taxes determined by the Appellate Authority for Advance Ruling (AAAR) would apply to the entire value of the works contract dated 02.05.2016. The AAAR had previously concluded that the supply made by the applicant to IIT Bhubaneswar is a works contract service under the Central Goods and Services Tax Act and is eligible for a specific rate of tax at 12% GST. However, the Authority for Advance Ruling (AAR) noted that questions about the applicability of the AAAR's order do not fall within the purview of Section 97(2) of the CGST Act, 2017, and thus cannot be admitted for advance ruling. 2. Applicability of the Specific Tax Rate Throughout the Life of the Contract Under GST: The applicant queried whether the specific tax rate of 12% would be applicable throughout the life of the contract under the GST regime. The AAR reiterated that such questions regarding the applicability of the AAAR's order do not fall under Section 97(2) of the CGST Act, 2017. Therefore, the AAR is not in a position to provide classifications or comments on the AAAR's order, and the application on this matter is not eligible for advance ruling. 3. Determination of Excess Tax Paid and Eligibility for Refund Under Section 54: The applicant questioned whether the taxes paid at 18% prior to the AAAR's ruling, which determined a 12% tax rate, could be considered excess and refundable. The AAR noted that this question does not fall under any provisions of Section 97(2) of the CGST Act, 2017. Consequently, the AAR did not discuss the merits of this issue and did not provide a ruling on the excess tax paid. 4. Procedure for Claiming Excess Tax Paid Under GST Provisions: The applicant sought guidance on the proper procedure for claiming the excess amount paid under GST provisions. The AAR directed the applicant to Section 54 of the CGST Act, 2017, which deals with the refund of taxes. The applicant was advised to go through the procedures and provisions outlined in this section for claiming any excess tax paid. RULING: The AAR ruled that the subject application cannot be admitted as the questions raised do not fall under any provisions of Section 97(2) of the CGST Act, 2017. Therefore, the application seeking a ruling on the stated questions is not maintainable and is rejected. The applicant or jurisdictional officer, if aggrieved by this ruling, may appeal to the Odisha State Appellate Authority for Advance Ruling under Section 100 of the CGST/OGST Act, 2017, within 30 days from the date of receipt of the advance ruling.
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