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2019 (12) TMI 98

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..... GST Act, 2017 to section 9 of the GST compensation cess Act, 2017 (Compensation to States) in terms of payment of tax in a wrong head - HELD THAT:- The applicant sought Advance Ruling in an issue of applicability of interest for the intervening period in the context of payment done under one Head i.e., Head of Cess instead of the other i.e., under the Head of CGST with a time gap of eight months b .....

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..... de, a reference to the CGST Act would also mean a reference to the same provision under the APGST Act. Further, henceforth, for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act or APGST Act would be mentioned as being under the GST Act. 1. Brief Facts of the case: M/s. Venkata Rao Tirupathi, is works contractor registered with GSTIN 37AJIPT8779N1ZV lo .....

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..... the interest is to be paid in the intervening period i.e., 23.10.2017 to 03.07.2018. Advance ruling requested with reference to section 77(2) of CGST act, 2017 read with section 9 of the GST compensation cess act, 2017 (compensation to states). 3. RECORD OF PERSONAL HEARING: Sri AVS Krishna Mohan, the Authorized Representative, appeared for Personal Hearing on dt: 03-04-2019 and he reiterated the .....

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..... r deemed to have been paid, (e) determination of the liability to pay tax on any goods or services or both, (f) whether applicant is required to be registered, (g) whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply or goods or services or both, within the meaning of that term. But the applicant sought Advance Ruling in .....

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