TMI Blog2020 (7) TMI 110X X X X Extracts X X X X X X X X Extracts X X X X ..... Accordingly rejected. The application is not admitted as the applicant failed to furnish the details of supply made or proposed to be made by him for which ruling was sought. - TN/18/AAR/2020 - - - Dated:- 20-4-2020 - MS. MANASA GANGOTRI KATA, IRS AND THIRU KURINJI SELVAAN V.S. M.SC., (AGRI.), M.B.A., MEMBER Note: Any appeal against the Advance Ruling order shall be filed before the Tamil Nadu State Appellate Authority for Advance Ruling, Chennai under Sub-section (1) of Section 100 of CGST ACT/TNGST Act 2017 within 30 days from the date on which the ruling sought to be appealed against is communicated. At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under sub-rule (1) of Rule 104 of CGST rules 2017 and SGST. 2. The applicant has stated that some of their customers are individual customers, who own a plot of land. They are placing an order on the applicant for supply, erection and installation of lifts pertaining to construction of a building, which consists of residential units, not intended for sale but for their own residential purpose; one residential unit will be used by the customer and the other units will be used by father, mother, brothers sisters. The applicant has stated that the customer claims that it is a single residential unit for the family and insists for the payment of CGST at the rate of 6% and they are not entertaining such requests as they are not sure about t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the transactions that they intend to make. 3.3 The applicant did not furnish the details undertook for submission. Therefore the applicant was addressed vide letter No. 37 / 2019/ARA dated 05.02.20 to furnish the details. The applicant vide their letter dated 21st February 2020 stated that they had requested their customer to provide the copy of Sale Deed, Construction approval letter and copy of approved construction plan to ensure that they fall under the category of Single Residential unit otherwise than as a part of a residential complex as per the notification issued; The customers are not willing to share these documents on the ground these are not required for installation of lift. As such they had not accepted these type contrac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... claims the applicable tax rate on the works of supply, erection commissioning of Lift in such building under Sl.No.3 (v) (b) of Notification 11/2017-C.T.(Rate). To examine the applicability, the applicant was asked to furnish the details of supply made or intend to be made for which ruling is being sought by them. The applicant undertook to furnish the details during the hearing held for admission of application on 06.11.2019. When heard next on 11.12.2019, the applicant furnished letter dated 11.12.2019 in which they had stated as follows: This has reference to our ARA application St. No. 36/2019. and further to the hearing held on 06.11.2019, we submitting herewith some of the documents pertaining for Advance Ruling sought out for d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h as quotation or request for supply of lift from any buyer. The applicant therefore was asked to furnish the details of the transaction they intend to make for which the applicant sought time till 31 St December 2019. The applicant did not furnish the details of transaction for which advance ruling is being sought and therefore was addressed to furnish the same. Applicant vide letter dated 21st February 2020 replied stating that they had not accepted such type of contracts at the stage of offer itself and they are unable to provide the documents to proceed. 6. Section 95 (a) of the GST Act, defines Advance Ruling as follows: (a) advance ruling means a decision provided by the Authority or the Appellate Authority to an applicant o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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