TMI Blog2019 (3) TMI 148X X X X Extracts X X X X X X X X Extracts X X X X ..... for Advance Ruling rejected as being not maintainable. - GST-ARA-85/2018-19/B-16 - - - Dated:- 23-1-2019 - SHRI B. TIMOTHY, AND SHRI B. V. BORHADE, MEMBER PROCEEDINGS (Under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as the CGST Act and MGST Act respectively] by M/s. THE KREATIONS BUILDERS DEVLOPERS , seeking an advance ruling raising the following question: 1) Whether, as per notification no. 01/2018 - Central Tax (Rate) dated 25th January, 2018 can works? 2) Fac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6/2009.INF, dated the 304 March, 2017 .The Loomcraft Shade Systems Private Limited wish to raise the invoice on THE KREATIONS, at GST 18% considering that since residential project is not registered with any central or state authority, concessional rate of 12% cannot be charged Statement of Fact for Question no. (2):- As per press Release by Ministry of Finance dated Feb 7, 2018, 7 Para which is reproduced below give understanding that concessional rate of 12% {effective GST rate of 8% after deducting value of land) to service by way of construction of low cost houses up to carpet area of 60sqm in to a housing project which is given infrastructure status So, the intention of the Government is to give concessional rate of 8% net ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s divided into 2 broad categories i.e. Construction Services and Composite supply of works contract as per section 2(119) Of CGST Act. Strictly speaking the service provided by M/s. THE KREATIONS to prospective home buyers fall in the category of Construction series of complex, building etc. for which the rate as per notification is 9%. However, the intention of the government can be read from press release mentioned above that affordable housing be given concessional rate of 8% net of land). 6. HEARING The preliminary hearing in the matter was held on 28.11.2018 and Sh. Madan Khadgi Proprietor and Sh. Jadhav, C.A., appeared and requested for admission of application as per ARA. During the course of Preliminary hearing, we have gon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, 2017 wherein, in point no. 4 mentioned that the applicant can make the payment of the fee of ₹ 5000/- each under CGST and the respective SGST ACT. In the instant case, applicant has deposited only a fee of ₹ 5000/- and not the full amount. As such application is incomplete and is liable for rejection. 08. In view of the extensive deliberations as held hereinabove, we pass an order as follows: ORDER (Under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) NO.GST-ARA-85/2018-19/B-16 Mumbai, dt. 23.01.2019 The Application for advance ruling in Form GST ARA-01 registered as ARA NO. 85 dated 11/10/2018 is rejected as being not maintainabl ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
