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2018 (11) TMI 1265 - AAR - GSTLevy of GST - reverse charge mechanism - payment to PWD, Uttrakhand for construction of road - time of supply when advance payment is released to PWD, Uttrakhand - levy of GST on amount deposited with Central Fund i.e Uttranchal CAMPA and reimbursed by MEA considering as part cost of the road - time & value of supply of services - applicability of Notification no. 13/2017 dated 28.06.2017. Held that:- M/s. NHPC is providing services to Central Government i.e. Ministry of External Affairs and will attract GST @ 12% but by virtue of Notification No. 12/2017 -Central Tax (Rate) dated 28th June, 2017 (as amended time to time), the supply of service in question, is exempted, thus sub-contracting of the said work contract to PWD Govt. of Uttarakhand is also exempted - the said activity comes under the purview of exempted category, therefore, question of payment of GST under reverse charge in terms of Notification No. 13/2017 -Central Tax (Rate) dated 28.06.2017 does not arise. Since their activity is a exempted service, issues of time of supply and applicability of GST on reimbursement lost its relevancy. Ruling:- No GST is applicable on the activity of the applicant since the same falls under exempted services in terms of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 (as amended time to time). On the issues of time of supply and applicability of GST on reimbursement, no provisions of GST is applicable on said issues as supply of service in question falls under exempted services.
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