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TMI Blog2019 (4) TMI 1944X X X X Extracts X X X X X X X X Extracts X X X X ..... hority for undertaking the above works, providing and sanctioning taxes in the estimates on behalf of Govt., authority for implementation of APGST Act, 2017. He is also an authority for applying TDS under APGST Act, 2017 and it cannot be said that the applicant is not in relation to the supply of goods or services or both being undertake or proposed to be undertaken as per definition of Advance Ruling under Section 95(a) - The applicant who is also an authority for applying TDS under APGST Act, 2017 has no other option to get clarification on the above applicability of GST for the said works other than from the Authority for Advance Ruling/Appellate Authority for Advance Ruling. As per the definition of Advance Ruling, it is very clear t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mboo as per HSN Code 1401. 2. The applicant further submitted that, the works of extraction/cutting of timber and bamboo from natural forest, transportation of the same to the Government depots, maintenance of Government depots like grading/classification of timber and bamboo at Government depots were being carried out by the open tender system/piece work contract method/combination method/Departmental method/lumpsum contract method. Subsequently the works were entrusted to the lowest bidder of the registered contractors in the Division, who in turn engage local tribal labourers to carry out the activities. 3. The appellant had filed an application before the Appellate Authority for Advance Ruling dated 25-1-2019, contending the Rulin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contractor, which in turn will be paid to the local tribal labourers and the lorry owners by the contractor. 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. (3) Maintenance of Government depots like classification/grading of timber and 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pretation of the Authority for Advance Ruling that the applicant is recipient of the services and not supplier of services is arbitrary, illegal, against the APGST Act, 2017 as the applicant is stake holder and the services are undertaken by the applicant. (5) The applicant who is the Authority for undertaking the above works, providing and sanctioning taxes in the estimates on behalf of Govt., authority for implementation of APGST Act, 2017. He is also an authority for applying TDS under APGST Act, 2017 and it cannot be said that the applicant is not in relation to the supply of goods or services or both being undertake or proposed to be undertaken as per definition of Advance Ruling under Section 95(a). (6) The applicant who ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... responsible for implementation of the CGST/APGST Act, 2017 and is completely in relation to the service. He further adds that the application is made in accordance with the CGST/APGST Act, 2017 and has a right to get clarification/advance ruling as per the CGST/APGST Act, 2017. 10. On verification of the application filed by the applicant, the following procedural lapses are noticed : The applicant failed to comply with the provisions of Rule 106 of the APGST Act which reads as under : Rule 106 : Form and manner of appeal to the appellate authority for advance ruling . - An appeal against the advance ruling issued under sub-section (6) of Section 98 shall be made by an applicant on the common portal in Form GST ARA-02 and shall ..... X X X X Extracts X X X X X X X X Extracts X X X X
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