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2021 (8) TMI 673 - AUTHORITY FOR ADVANCE RULINGS, KARNATAKALevy of service tax - amount received from the PWD Department as per revised estimate in respect of work namely “Construction of bridge across Kumaradhara river on Kudmar Shanthimogru Sharavoor Alankar Road - liability to collect and pay goods and services tax on amount received from the Executive Engineer, Public Works, Inland Water Transport Department, Mangalore Division - levy of Goods and Service Tax under the GST Act or VAT Tax under Karnataka Value Added Tax Act? - time of supply. HELD THAT:- The invoices for the transactions are issued after the appointed date and the above invoices should be deemed to have been issued in respect of an “outward supply made under the GST Act”. Hence the turnovers on which the question is raised by the applicant are deemed to be the turnovers under the GST Act and not under the VAT Act - it can be said that the above turnovers are liable to tax at the appropriate rates under the GST Act. There is no question of the same being taxed under the earlier KVAT Act. Hence, the applicant is liable to charge GST on the said amount and is entitled to collect the same from the recipient of the service. The TDS amount deducted by the Department could be utilised by the applicant while making the payment of the liability but that does not preclude him from paying the tax. Time of supply - HELD THAT:- Section 142(2)(a) of the CGST Act requires the applicant to issue a tax invoice within 30 days from the date of price revision and if the tax invoice is issued within the stipulated time limit, then the date of issue of invoice would be the time of supply for the additional price revision and in case the tax invoice is not issued within the stipulated time, then the time of supply would be the date of price revision. In case where the payment is received earlier to these dates, then the date of receipt of payment would be the time of supply as per Section 13 of the CGST Act.
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