9911796707
TMI Blog2019 (6) TMI 1268X X X X Extracts X X X X X X X X Extracts X X X X ..... al Goods and Services Act, 2017, within a period of thirty days from the date of communication of this Ruling, or within such further time as mentioned in the proviso to Section 100 (2) of the GST Act. Every such Appeal shall be filed in accordance with Section 100 (3) of the GST Act, and the Rules prescribed there under, and the Regulations prescribed by the West Bengal Authority for Advance Ruling Regulations, 2018. 1. Admissibility of the Application 1.1 The Applicant has procured two contracts from M/s. Mackintosh Burn Ltd (hereinafter MBL) for filling in the compound, tank, low land etc. with silver sand and earthwork in layers, including spreading and compacting the same at the district Correction Home, Baruipur. He seeks a ruling ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refore, is wide enough to include not only the activities that are yet to take place but also the ones that have been undertaken. It is an advance ruling in the sense that the decision is provided before the question is taken up in any proceedings under the GST Act. In any case, the objection raised by the concerned officer could not be entertained, as the relevant proceedings under section 98(2) had already been completed and the officer concerned had not objected to the admission of the application at that stage. 2. Submissions of the Applicant 2.1 The Applicant refers to Order No. JHR/AAR/2018-19/01 dated 03/11/2018 = 2019 (1) TMI 1369 - AUTHORITY FOR ADVANCE RULING, JHARKHAND of the Authority for Advance Ruling, Jharkhand (hereinafter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to make a particular land fit for subsequent construction work. Therefore, the service can be termed as site formation/site preparation and clearance service, including preparation service to make the site ready for subsequent construction work, which merits classification under HSN 9954 and taxable @ 18% in terms of the GST Tariff (Service) Act, 2017. 4. Observations and findings of this Authority 4.1 In terms of the description of the work, contained in the work orders, the Applicant is required to fill in the foundation or plinth by silver sand in layers and consolidating the same by saturation with water ramming. The work also involves earth work for filling in the compound, tank, low land, ditches etc. with good earth spread in laye ..... X X X X Extracts X X X X X X X X Extracts X X X X
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