Home Case Index All Cases GST GST + AAR GST - 2022 (4) TMI AAR This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (4) TMI 1334 - AAR - GSTMaintainability of Advance Ruling application - Works Contract or not - supply made by NEC under the AFC project - composite supply or not - supply would qualify as an original works meant predominantly for use other than for commerce, industry, or any other business or profession, thereby attracting GST rate of 12% provided in the Not. No. 24/2017-CT (Rate) dtd. 21-9-17 - classification under 8470 or SAC 9954? - maintenance and management services post service would qualify as Composite Supply or not - HELD THAT:- Section 103(1) CGST Act, stipulates that Advance Ruling shall be binding only on the applicant who had sought it and on the concerned officer/jurisdictional officer in respect of the applicant. Now, NEC Technologies Pvt. Ltd. is the supplier of service and our Ruling cannot be binding on the supplier of service M/s NEC Technologies Pvt. Ltd., who is a GST registered person in Delhi with GST 07AACCN3496J1Z4. SSDCL is not the supplier of service to seek the Service code (Tariff)/ GST Rate/ nature of service supplied by NEC Technologies Pvt. Ltd. The Advance Ruling is sought by SSDCL to determine the SAC, and GST Tax rate liability supplied by NEC Technologies Pvt. Ltd. to SSDClL. Shri Shah during hearing insisted that the subject application is maintainable and has, thereby, failed to appreciate the statutory provisions of Chapter XVII- Section 95, 97 and 103 CGST Act. Application dismissed as being non-maintainable.
|