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2019 (9) TMI 819 - AAR - GSTMaintainability of Advance Ruling application - Classification of services - rate of tax - work of “Development of Infrastructure facility for Passenger Water Transport Terminal” - whether the activity fall under chapter heading 9954 (construction service) with serial no.3(iv)(a) or 3(vi)(a) of the Notification No. 11/2017-Central Tax (Rate)? HELD THAT:- It is the Joint Venture Company and not the applicant which has been awarded the contract and therefore supply of goods or services or both being undertaken or proposed to be undertaken will be by the Joint Venture Company, and not the applicant. Thus the person who can make such application is the Joint Venture Company since as per existing laws of the land, a Joint Venture Company, which is formed by 2 or more entities have a separate existence than that of the said entities. The CIDCO has awarded the construction contract of the project of “Development of Infrastructure facility for Passenger Water Transport Terminal at Nerul, Navi Mumbai to ‘Ajwani-Kargwal Joint Venture’, and not to the applicant. Thus the applicant is not a person competent to apply for ruling as provided under Section 95 of the GST Act. The Application in GST ARA form No. 01 of Ajwani Infrastructure Pvt. Ltd, vide reference ARA No. 138 dated 23.03.201 is a rejected as being not maintainable.
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