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2019 (1) TMI 1367 - AAR - GSTClassification of services - "Works Contract" or "Composite Supply" - rate of tax - combination of services of excavation of sand including loading with machinery at reach, formation of Ramps and maintenance of Roads, transportation charges for the tractors/ tippers of sand from reach to stockyard and loading cost of sand from stockyard to lorries - difference of opinion. Held that:- Since there is no uniform opinion arrived by the Members representing Central Tax and State Tax and they have expressed two different views on classification of services and applicable rate of tax on the services rendered by the applicant, the application filed by M/s. R. Vidyasagar Rao Constructions, Plot No. 98 & 99, Lumbini layout, near Euro School, Gachibowli, Hyderabad-36 (GSTIN No. 36AAGFR6627L12Q), is being referred to the Appellate Authority for Advance Ruling for the State of Telangana in terms of Section 98(5) of the CGST Act, 2017 for hearing and decision on the question on which advance ruling is sought. Matter referred to the Appellate Authority for Advance Ruling.
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