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2024 (4) TMI 99 - AAR - GSTSupply or not - future contracts - works contract services - pure services or not - supply related to the business of pumping stations and reservoirs to be undertaken by the applicant is covered under the notification No. 12/2017-Central Tax (Rate) dated 28.06.2017, amended by Notification No. 2/2018 dated 25.01.2018 and further Notification No. 16/2021 dated 18.11.2021 or not - HELD THAT:- The contract covers civil works wherein the supply of goods is also involved and thus such service falls under Works Contract service and hence it can't be a pure service. Further the applicant vide their letter dated 08.06.2022, addressed to the contractee M/s BWSSB clearly mentioned that "the O&M services consist of both supplies of labour / manpower and material and hence, the same shall be covered under works contract and cannot be considered in the nature of pure services". Thus, from the available information, the future contracts that the applicant intends to undertake are in the nature of works contract services for construction of pumping stations and reservoirs. The said services are not covered under any of the entries of the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017, as amended. It is concluded that the question posed by the applicant is related to supplies undertaken by them, to M/s BWSSB, Bengaluru, prior to the date of filing of the application for advance ruling and thus no ruling can be given on the question. Thus the instant application is not maintainable and liable for rejection under the provisions of the GST Act 2017. Further, as for the question on future supplies is concerned, based on the available information the supply is of works contract services and is not covered under any of the entry in the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017, as amended.
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