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TMI Blog2018 (12) TMI 1733X X X X Extracts X X X X X X X X Extracts X X X X ..... ce Ruling is binding only on the applicant and on the Officer Concerned or the jurisdictional Officer in respect of the applicant. In the present case the applicant is recipient of the services and not supplier of such services - the application is not liable for admission and therefore rejected without going in to the merits of the case. - AAR No. 30/AP/GST/2018 - - - Dated:- 28-12-2018 - SRI. D. RAMESH, AND SRI. S. NARASIMHA REDDY, MEMBER Represented by: R. Kondal Rao, Divisional Forest Officer, Logging Division, Chintur Order (under sub-section (4) of Section 98 of Central Goods And Service Tax Act, 2017 and under sub- section (4) of Section 98 of Andhra Pradesh Goods and Service Tax Act, 2017) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er HSN Code 1401. The applicant further submitted that, the works of extraction / cutting of timber bamboo from natural forest, transportation of the same to the government depots, maintenance of government depots like grading / classification of timber bamboo at Government depots were being carried out by the open tender system /piece work contract method / combination method / Departmental method / lump-sum contract method. Subsequently the works were entrusted to the lowest bidder of the registered contractors in the Division, who in turn engage local tribal laborers to carry out the activities. The applicant had filed an application in form GST ARA-01, Dt:07.09.2018, by paying required amount of fee in Payment refe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is whether GST is applicable for the above works or not. If applicable what percentage and under what item / HSN Code of GST Act. 3. Maintenance of Government depots like classification / grading of timber bamboo and wages to mastris for supervision: This work which is 100% labour oriented is entrusted to the lowest bidder in the open tender system / nomination / piece work contract. The bills as per FSR rates will be paid to the contractor, which in turn will be paid to the local tribal labourers. The question is whether GST is applicable for the above works or not. If applicable what percentage and under what item / HSN Code of GST Act. On Verification of basic information of the applicant, it is ob ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) advance ruling means a decision provided by the Authority or the Appellate Authority to an applicant on matters or on questions specified in sub-section (2) of Section 97 or Sub-section (1) of Section 100, in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant;; From the above it is evident that an applicant can seek an advance ruling in relation to supply of goods or services or both undertaken or proposed to be undertaken by the applicant. Further, as per Section 103 (1) of the APGST Act such an Advance Ruling is binding only on the applicant and on the Officer Concerned or the jurisdictional Officer in respect of the applicant. In the present case the app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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