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2020 (7) TMI 225 - AAR - GSTLevy of GST - civil and interior work done of M/s Oil & Natural Gas Corporation Ltd. - proposed reimbursement from M/s Oil & Natural Gas Corporation Ltd., toward operational site expenses and claim toward rectification of water damages, pertaining to original civil & interior work contract awarded by M/s. Oil & Natural Gas Corporation Ltd. - rate of GST applicable. Levy of GST - Civil and interior work done of M/s Oil & Natural Gas Corporation Ltd. under provision CGST Act - applicable rate of GST - HELD THAT:- Section 142(10) allows the levy tax on goods or services under GST Act, that are supplied only after appointed day i.e. 01/07/2017: In respect of RA Bill No. 22, (issue in the first two questions raised by the applicant), the applicant has carried out and completed the total work before the appointed day and only billing is done after the appointed day and that too after a two year period. The applicant relies on the provisions of time of supply under Section 13 of GST Act. However, even as per the provisions under Section 13 (2) (b) of GST Act, time of supply will be date of provision of service, if the invoice is not issued within the prescribed period. So this is not the activity being undertaken or proposed to be undertaken after the appointee day - there is no upward revision of any prices, as claimed by applicant. The contention of applicant is therefore not accepted - questions posed by applicant are non-maintainable under the provision or Section 95 of the GST Act. The second question raised by the applicant is to clarify the rate of GST if the ruling on question no. 1 is in the affirmative - Since the question no.1 is out of the purview of this Authority, we do not take up the second question for discussion at all and would not answer the same. Levy of GST - Proposed reimbursement of ₹ 1,92,50,247/- from M/s Oil & Natural Gas Corporation Ltd., toward operational site expenses and claim toward rectification of water damages, pertaining to original civil & interior work contract awarded by M/s. Oil & Natural Gas Corporation Ltd. - Applicable rate of GST - HELD THAT:- Even in the subject case where the invoice is not issued by the applicant, the work was already undertaken and completed well before the GST regime. Hence even in this case the activities undertaken by the applicant, does not pertain to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant as per the provisions of Section 95 of the GST Act. Hence, this authority cannot answer the question.
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