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TMI Blog2022 (12) TMI 256X X X X Extracts X X X X X X X X Extracts X X X X ..... NDER SECTION 98(2) OF THE KGST ACT, 2017 M/s. KBL SPML Joint Venture (herein after referred to as 'Applicant'), C/o Workafella, 150,1, Infantry Road, Opp. Commissioner Office, Shivajinagar, Bengaluru - 560 001, having GSTIN 29AAKFK4967C1ZO, have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 read with Rule 104 of CGST Rules, 2017 and Section 97 of KGST Act, 2017 read w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ral Tax (Rate) dated 28.06.2017, amended by Notification No.2/2018 dated 25.01.2018 and further Notification No.16/2021 dated 18.11.2021. PERSONAL HEARING PROCEEDINGS HELD ON 29.09.2022 4. Sri. K J Kamath, Advocate & Authorised Representative of the applicant appeared for personal hearing proceedings and reiterated the facts narrated in their application. FINDINGS & DISCUSSION 5. At the outset ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct of the question mentioned at para 3 supra. We proceed to examine, before going into the merits of the case, the maintainability of the instant application. 8. The applicant was awarded a contract by BWSSB for execution of civil and electromechanical works for pumping stations & reservoirs at T. K. Halli, Harohalli and Tataguni as well as Operation & Maintenance for a period of 7 years. It is a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... word "being" is the present participle of the verb "be" and used to form tenses in the progressive (or continuous) aspect. A present participle is a verb form (or verbal) made by adding-ing to the base that often functions as an adjective. Use of present participle denotes present and continuing action. Thus the phrase 'being undertaken' refers to an ongoing and continuous supply. 11. The GST Fl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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