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TMI Blog2021 (8) TMI 527X X X X Extracts X X X X X X X X Extracts X X X X ..... larification while it is still pending with the Revenue on the same issue but under different provisions i.e., under refund provisions of the Act. The application is not admitted. X X X X Extracts X X X X X X X X Extracts X X X X ..... applicant, dispute arose. So, the applicant filed claim under arbitration. Details regarding the seven claims is stated below: Claim-1 Balance Payment of executed quantities of retaining wall constructed in lieu of RE Wall The applicant replaced the scope of work contract by construction of retaining Wall instead of RE Wall with the permission of NHAI as it lead to fasten the work to be done, subject to restriction that 'Any financial implication will be at Contractor's risk and without any extension of time'. If the RE Wall has been constructed, actual cost to be borne by the NHAI would have been INR 16,80,63,700. However the variation order approved by the NHAI engineers restricted the payment to INR 12,08,55,511. Actual ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the applicant amounting to INR 1,34,01,819. (Including interest amount upto 30.06.2018) Claim-4 Additional Expenses for extension of Bank Guarantee beyond detect liability period. Claim is for reimbursement of additional costs incurred by the claimant for extending the Bank Guarantees of Performance Security and Retention Money Bank Guarantee beyond the period specified in the agreement. Authority passed an award in favour of applicant amounting to INR 54,66,362. (including Interest amount upto 30.06.2018). Claim -5 Refund of amount deducted against increase in VAT (WCT/Sales Tax) from 4% to 50/0 At the time of entering into the contract, VAT (WCT) rate was 4%, subsequently, during execution of the contract, the Andhra Pradesh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otal amount of INR 14,57,37,158 had been awarded in favour of the applicant on 30.04.2019. 4. Questions raised before the authority: a. Whether GST is applicable on the proposed receipt of money in case of arbitration claims awarded for works contract completed in the Pre-GST regime? b. If the answer to the above Question is yes then under what HSN Code and GST rate the liability is to be discharged by the applicant? On Verification of basic information of the applicant, it is observed that the applicant falls under State jurisdiction, i.e. Anantapur-II Circle, Anantapur Division. Accordingly, the application has been forwarded to the jurisdictional officer and a copy marked to the Central Tax authorities to offer their remarks as per t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inental Engineering Corporation Andhra Pradesh in December 201.9 with tax payer's refund claim of Total ₹ 1,07,14,286/ (SGST Tax ₹ 5357143/- and CGST Tax ₹ 5357143/-) deducted from the consideration received during GST period which is pertaining to Works Contracts done under APVAT Act. Thus, based on the remarks of State Tax authorities, it is noticed that the refund claim on the same issue is lying pending with them. 6. Record of Personal Hearing: The authorized representative of the applicant, CA. Rajat Mohan appeared for Personal Hearing on 21.12.2020 and reiterated the submission already made in the application. 7. Discussion: We have examined the issues raised in the application and the submissions of the appl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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