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2022 (3) TMI 1203 - AAR - GSTExemption from GST - composite supply of goods and services - assigning/sub-letting the contracted work to a sub-contractor - composite supply of goods and services for the Central Government, State Government or Union Territory or Local Authority or a Government Authority or a Government Entity only - applicability of Clause 3A of the Notification No. 02/2018-Central Tax (Rate) dated 25.01.2018 - HELD THAT:- On examination of the 'Notice Inviting Tender' (NIT NO. 30/2021-22) provided by the applicant, it is found that it was simply a tender document having general details of work description, estimated cost, earnest money, cost of tender document, tender processing fee, period for O&M, important dates of events and eligibility /technical criteria. There is nowhere mention about scope of work to be done by the applicant. In the absence of clear scope of work to be performed by the applicant in the said project (i.e. 'Operation and Maintenance of Integrated Ramganjmandi Pachpahar Water Supply Project- Transmission Part), we are not in the position to ascertain whether the work to be awarded to the applicant by the principal contractor will be either wholly or partially or of goods & service both or only goods or only service - in the absence of aforesaid information/ documents, we are not enough capable to examine whether the work to be allotted to the applicant will have all components of composite supply, works contract, immovable property etc. and will satisfy the elements of the Clause 3A of the Notification No. 02/2018-Central Tax (Rate) dated 25.01.2018. In the case at hand, the applicant had not furnished any documentary evidence to substantiate their proposed scope of work, mode of supply (i.e. whether supply of goods or service or both) in the form of any work Order, quantum of goods or service or both to be supplied or any documentary evidence to prove the proposed supply of the applicant, i.e., any correspondences with the proposed principal suppliers with whom they intend to enter into transactions or contract/agreements/Purchase orders for supply. In this situation, without the specifics of the proposed supply, substantiated with the material facts, this authority is constrained to not to rule on the applicability of 3A of the Notification No. 02/2018-Central Tax (Rate) dated 25.01.2018.
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