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2019 (4) TMI 1822 - AAAR - GSTMaintainability of ruling by Advance Ruling authority - EPC contract for complete design, engineering, manufacture, procurement, testing, Inspection, and complete erection and commissioning of solar power generating system - Composite supply or not - supply of PV Modules/lnverters or any other supply covered under Chapter Heading 84,85 or 94 of Central Tax Notification - principal supply or not - supply of PV Modules/lnverters or any other supply - whether covered under Chapter Heading 84,85 or 94 of Central Tax Notification - concessional rate of tax or not - challenge to AAR decision. HELD THAT:- The advance ruling dated 22.08.2018 obtained by the appellant is prior to the amendments made with effect from 1.01.2019 by the Govt. vide notifications ibid dated 31.12.2018 under the CGST /HGST Act, 2017 in the respective entries. There is a change in the rate of tax and the percentage of Goods and Services involved in Solar Power Generation System (SPGS), after Notification No. 24/2018- Central Tax (Rate), dated 31.12.2018 and Notification No. 27/2018-Central Tax (Rate) dated 31.12.2018. Therefore, after issuance of above notifications, the facts and circumstances have completely changed with effect from 01.01.2019. The advance ruling granted vide Advance Ruling Order dated 22.08.2018, is no more binding on the applicant or the authorities concerned in terms of Section 103(2) of the CGST and SGST Acts and the applicant may seek Advance Ruling which will be granted afresh by the Advance Ruling authority after considering the notifications mentioned after giving opportunity of hearing to the appellant - Thus, the order dated 22.08.2018 of the Advance Ruling Authority is quashed and the applicant may approach the Advance Ruling Authority for taking a decision afresh in accordance with law.
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