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TMI Blog2022 (5) TMI 739X X X X Extracts X X X X X X X X Extracts X X X X ..... im 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. - 02/ODISHA-AAR/2021-22 - - - Dated:- 12-11-2021 - SRI GOPAL KRISHNA PATI, IRS AND SRI HRUSHIKESH MISHRA OFS (SAG) Present for the Applicant: Tarun Kumar Agarwalla, CA, Nupur Chopra, CS ORDER NO.02/0DISHA-AAR/2021-22 DATED 12.11.2021 Subject: M/s NBCC (INDIA) Limited, Plot No. G/1, NBCC Imperia, New Govt. Colony, Bhubaneswar, Odisha-751017 (herein after referred to as the 'Applicant') having a GSTIN : 21AAACN3053B1ZC, is a company filed an application for Advance Ruling under Section 97 of CGST Act, 2017 and Section 97 of the OGST Act, 2017 in FORM GST ARA-01 discharging the fee of Rs.5,000/- each under the CGST Act and the SGST Act. Note: The applicant or jurisdictional officer, if aggrieved by the ruling above, 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. 1.0 The Applicant having assigned with GSTIN number 21A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or construction of the academic campus including all kinds of construction , erection, infrastructure development on a turkey basis. 2.2 It shall carry out the work on turkey basis which includes planning, designing, supervision/construction, furnishing, equipping and handing over the buildings(s) and other works to IIT BBS in ready to use condition. 2.3 The project has been continuing since 2016 and is running as on date. From 01 July 2017 GST have been implemented replacing various state and central indirect taxes to which the applicant has complied fully. During implementation of new law, as per the advice of tax consultants, applicant has applied tax rate of 9% as central GST and 9% as State GST on its tax invoices starting from 01.07.2017. The same were considered as general rate of tax prescribed for services vide notification No. 11/2017 (Rate) dated 28-062017. 2.4 Therefore, IIT-Bhubneswar, advised us to seek clarity on the correct rate of tax on the ongoing projects. Therefore, the applicant has made an application for advance ruling before authority for advance ruling, Odisha dated 10-02-2020. The AAR, Odisha vide Order No. 01/ODISHA0AAR/2020-21 dated 01.10.202 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the specific rate of 12% as soon as the order of appellate authority for advance ruling is pronounced/ served. Applicant summits that as the taxes with respect to supplies made prior to the date of order of appellate authority toy advance ruling were made under natural believe the same de-facto becomes taxes in excess and over and above the prescribed rate of taxes. For that matter such excess taxes were not leviable under the provisions of GST and liable to be refunded. 2.11 The applicant humbly submits that the taxes levied under section 9(1) are always subject to the rate of taxes specified vide notification no 11/2017 as far as supply of service is concern. Further, the process of classification of services and rate of taxes so determined were on the notification no. 11/2017 which is made effective from 01.07.2017. Hence applicant have considered submission that the rate of taxes of 12% is made applicable since 01.07.2017, i.e., from that date of effect of the notification no 11/2017. 2.12 Applicant, to remain the right side of the law, it has to adhere to the order of the appellate authorities for advance ruling and for that matter it feels the excess taxes so paid is an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ture Accordingly, the Applicant has applied the tax rate of 12 % (CGST-6% andSGST-6%) from the date of the order of the Advance ruling and has started to collect and pay tax at the correct rate. In the instant case, due to ambiguity/confusion, regarding the correct rate of tax applicable on supplies, the Applicant taking abundant precaution has applied and deposited tax on supplies at higher rate (18% CGST and SGST together) in Government treasury. However, after the Advance Ailing pronounced by Hon'ble AAAR, Odisha the Applicant came to know that it has paid taxes on such supplies at higher rate and consequently there was excess payment of tax. (d) ln view of the above facts, the Applicant submits that its case gets squarely covered U/s 54(8) of the CGST Act, 2017. This section classifies refund into six categories (a) to (h) and category applicable in present case is (e). It is provided in sub section 54(8)(e) that refundable amount shall be paid, if such amount is relatable to excess tax paid by applicant. 4.0 We have considered the submission made by the applicant in their application for advance ruling as well as the arguments advanced by Sri Tarun Kumar Agarwalla, C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... classification of any goods or services or both (ii) applicability of a notification issued under the GST Law (iii) determination of time of supply of goods or services or both (iv) determination of value of supply of goods or services or both (v) admissibility of input tax credit (vi) determination of the liability to pay tax on any goods or services or both (vii) whether applicant is required to be registered (viii) whether any transaction amounts to or results in a supply of goods or services or both. Thus, the questions for which an advance ruling may be obtained are categorically prescribed and no queries other than these would be entertained for advance rulings. 4.2 The applicant in clause (a) [as above] has discussed the findings of the Appellate Authority for advance Ruling in its order no. 02/0DISHA-AAAR/Appeal/2020- 21 dated 19.03.2021. In question no. (b), the applicant has sought clarification i.e., whether the classification and rate of taxes so determined by the Appellate Authority for advance Ruling in its order no. 02/ODISHA-AAAR/Appeal/2020-21 dated 19.03.2021 would be applicable to the entire value of the works contract vide agreement d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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