9911796707
TMI Blog2021 (7) TMI 1369X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 and such services are supplied to a Government Entity. In absence of complete contracts/work orders, it is not feasible to decide the nature of supply and GST rates for large number of contracts. The ruling passed by the Authority of Advance Ruling need not be interfered in the present case - application dismissed. X X X X Extracts X X X X X X X X Extracts X X X X ..... al is preferred. 4. QUESTIONS RAISED BEFORE AUTHORITY FOR ADVANCE RULING (AAR) The original advance ruling was sought for the following questions: i). Whether all such contracts towards construction, O&M and other ancillary contracts which are in relation to work entrusted to MPPGCL by the State Government are to be taxed as composite supply as per Schedule II of CGST Act 2017 or as individual supply as ordered in case of M/s Kalyan Toll Infrastructure Ltd by Honorable Authority of Advance Ruling? ii). GST Rate applicable on Construction contracts awarded by MPPGCL which are in relation to work entrusted to MPPGCL by the State Government as per Notification No.11/2017-CT(R) as amended? iii). GST Rate applicable on O&M and other ancillary contracts awarded by MPPGCL which are in relation to work entrusted to MPPGCL by the State Government as per Notification no. 11/2017-CT(R) as amended? 5. RULING PRONOUNCED BY AUTHORITY FOR ADVANCE RULING (AAR) i). In respect of first question, regarding classification of supply in Entry No.6 of Schedule II to the GST Act we are unable to answer the question on account of insufficient information provided by the applicant. Further in resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rovisions of Advance Ruling. iv). Appellant submits that the authority of advance ruling did not appreciate the efforts made by the appellant to derive the correct rate of tax, which is one of the reasons for which advance ruling can be sought. v). Appellant submits that the authority of advance ruling wrongly concluded that advance ruling in case of M/s Kalyan Toll Infrastructure Limited does not apply to the appellant as the appellant is other party to the said contract. vi). Appellant submits that the order passed by the authority of advance ruling is arbitrary and is not in accordance with the provisions of the act. 8. PERSONAL HEARING The appellant was given an opportunity of personal hearing on 20.07.2021 through virtual mode. The appellant was heard through Shri Neeraj Agarwal, Chartered Accountant. After hearing the appellant has expressed his satisfaction through a letter and asked for decision. 9. DISCUSSION AND FINDINGS We have carefully gone through the submissions made by the appellant in his application as well as the submission made at the time of personal hearing, Advance Ruling Order dated. 18.12.2020 passed by the Madhya Pradesh Advance Ruling Authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re Ltd. Without going in to the merits of the issue it would be sufficient to point out that the AAR in the case of M/s Kalyan Toll Infrastructure Ltd has opined that each supply under the said contract shall be chargeable to tax individually, depending upon the individual classification of such supplies and rate of tax applicable at the time of supply as per conditions / provisions of the notifications. Further, the Ruling given in case of M/s Kalyan Toll Infrastructure Ltd by Authority of Advance Ruling cannot be treated as precedent for this case. According to sub section (1) of section 103 of CGST/MPGST Act, 2017 applicability of advance ruling is limited to the applicant and the concerned or the jurisdictional officer. iii) In respect of the second and third questions, the appellant has contended that GST rate of 12% should be applicable to them in accordance with Entry No.(vi)(a) of Sr. No.3 of Notification No.11/2017-Central tax (Rate) as amended. Here we will look into relevant Entry No.(vi)(a) of Sr. No.3 of Notification No.11/2017-Central tax (Rate) as amended which is reproduced below: (vi) Composite supply of works contract as defined in clause (119) of section 2 the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
