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2019 (4) TMI 806 - AAR - GSTMaintainability of Advance Ruling application - Works Contract Service - applicable rate of tax - transaction proposed to be executed in relation to tenders issued by the Oil and Natural Gas Corporation of India Ltd. (ONGC) for executing erection, commissioning and installation work on turnkey basis for petroleum operations Held that:- From a perusal of the provisions relating to Advance Ruling, it is seen that "Advance Ruling" means a decision provided by this authority to an applicant on specified questions and matters in relation to the supply of goods or services or both or being undertaken or proposed to be undertaken by the applicant. An Advance Ruling, thus helps the applicant in determining the liability to pay GST. It also brings certainty in determining the tax liability with no litigation as the ruling is binding on the Government authorities the applicant. On the contrary, in the present case, it is found that the tender contract is awarded to a consortium other than the applicant and as such the possibility of supply of goods or services or both by the applicant pertaining to the said tender contract is no more available. ARA application filed by the applicant is infructuous and hence the questions raised in the application are not answered.
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