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TMI Blog2023 (3) TMI 1321X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 before the RAAR with respect to supplies already being undertaken and GST being paid. Hence, the case is out of the purview of the Advance Ruling. The subject application for advance ruling made by the applicant is not maintainable and hereby rejected under the provisions of the GST Act, 2017. - RAJ/AAR/2022-23/24 - - - Dated:- 21-2-2023 - UMESH KUMAR GARG AND MAHESH KUMAR GOWLA, MEMBER Present for the applicant : Manoj Kumar Choudhary, (Authorized Representatives) Note: Under Section 100 of the CGST/RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST/RGST Act, 2017, within a period of 30 days from the date of service of this order. At the outset, we would like to make it clear that the provisions of both the CGST Act and the RGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the RGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, a reference to such a similar provision under th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uch deposit as consideration for the said supply; इस प्रकार स्पष्ट, है कि प्रतिफल की परिभाषा में केंद्र सरकार और राज्य सरकार द्वारा प्रदत्त सब्सिडी को शामिल नहीं किया गया है इस सम्बन्ध में RGST/CGST Act, 2017 की धारा 15 (2)(c) में स्पष्ट प्रावधान अंकित हैं की 2. The applicant referred the Section 15(2) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ;िडी जरिये Rajasthan Renewable Energy Corporation प्रदान की जाती है | प्रकरण में उदाहरण स्वरूप एक GST Invoice की प्रति संगलन की गई है | उक्त इनवॉइस में एक 4.69 किलो वाट क्षमता के सोलर प्लांट का इंस्टालेशन Amount 197964.90 रुपये GST Inculding पर किया गया है | इसमें 64918.98 रुपये सब्सिडी को è ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y subsidy given by the Central Government or a State Government: Provided that a deposit given in respect of the supply of goods or services or both shall not be considered as payment made for such supply unless the supplier applies such deposit as consideration for the said supply; 4) We observe that (1) The value of a supply of goods or services or both shall be the transaction value, which is the price actually paid or payable for the said supply of goods or services or both where the supplier and the recipient of the supply are not related and the price is the sole consideration for the supply. (2) The value of supply shall include (a) any taxes, duties, cesses, fees and charges levied under any law for the time being in force other than this Act, the State Goods and Services Tax Act, the Union Territory Goods and Services Tax Act and the Goods and Services Tax (Compensation to States) Act, if charged separately by the supplier; (b) any amount that the supplier is liable to pay in relation to such supply but which has been incurred by the recipient of the supply and not included in the price actually paid or payable for the goods or services or both; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Authority means the Authority for Advance Ruling, constituted under Section 96. Thus Section 95 allows this authority only to decide on matters or on questions in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant i.e. in the subject case this application can be entertained only if the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant itself. In this case, the supplies of Services has already been undertaken by the applicant and applicant is regularly filing returns. 7.2) We observe that purpose of Advance ruling is to provide certainty of tax liability in advance in relation to a future activity to be undertaken by the applicant and help the applicant in planning about GST liability on activities well in advance along with proper interpretation and understanding of tax laws. Advance rulings can be given only for a proposed transaction matters related to qualify for advance ruling whether it will be undertaken or proposed to be undertaken. We also observe that advance ruling under GST can be obtained for a proposed transaction as well as a transaction already und ..... X X X X Extracts X X X X X X X X Extracts X X X X
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