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TMI Blog2022 (6) TMI 530X X X X Extracts X X X X X X X X Extracts X X X X ..... g in respect of the following question. a. Whether Entry No. 3(v) (da) of Notification 11/2017 Central Tax (Rate) dated 28/06/2017, as amended time to time, applies to the works contract service received from the contractors? b. Whether the benefit of concessional rate would be available to construction of common amenities such as club house, swimming pool and amenities of like nature? At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to any dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the MGST Act. Further to the earlier, hencefo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the CGST Act, 2017, doesn't deny the application of AAR by the person who is receiving the goods or services or both as applicant to obtain the Advance Ruling. Moreover, the recipient only is paying the tax and the supplier merely collecting the tax from recipient and paying to the Government, as an agent for the recipient. Further, in the definition of Advance Ruling, the word mentioned as supply of goods or services or both, not as a supplier of goods or services or both means, both the inward supplier (that is recipient) and outward supplier (that is supplier). 2.4 Applicant submits that Even the West Bengal Advance Ruling Authority IN RE: PRIMARC PROJECTS PVT. LTD. [2020 (42) G.S.T.L 536 (A.A.R. - GST - W.B.)] has provided Advanc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reads as under: 95. In this Chapter, unless the context otherwise requires,- (a) "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 ; 5.3 The above underlined words are very clear. It is the supplier who is expected to ask the questions by way of filing of the Advance Ruling application. In the present case, both the questions asked are such that in these transactions, the applicant is the recipient and not the supplier. In the first question it is asked whether par ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ounced accordingly, such ruling shall be binding only on him and on the concerned officer or the jurisdictional officer of him. In no way, the ruling shall be binding on the supplier of such goods or services. To illustrate, say M/s X of Maharashtra receives inward supply of goods from M/s Y (Location of M/s Y may be in Maharashtra or may be in other states). M/s. X files an application of advance ruling seeking the taxability of his inward supply. The Advance Ruling Authority may pronounce ruling declaring the supply to be an exempt supply. However, since the same is not binding on his supplier, the supplier may not follow the ruling and even find the supply as a taxable supply. In such a scenario, the ruling loses its relevance and appli ..... X X X X Extracts X X X X X X X X Extracts X X X X
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