TMI Blog2022 (5) TMI 692X X X X Extracts X X X X X X X X Extracts X X X X ..... act service provided to IIT Bhubaneswar which is an educational institution is effective form the date of notification. The said notification being come into force with effect from 1st July 2017, we are of the view that the concessional rate of GST of 12% pertaining to the case of applicant is effective retrospectively. - 01/ODISHA-AAAR/Appeal/ 2021-22 - - - Dated:- 15-3-2022 - SHRI R MANGA BABU, AND SHRI SUSHIL KUMAR LOHANI, MEMBER Present foe the Applicant (P.H. attend through Video Conference) : Sri Tarun Kumar Agarwalla, C.A. Ms. Nupur Chopra, C.S. At the outset, we would like to make it clear that the provisions of both the Central GST Act, 2017 and of Odisha GST Act, 2017 are the same except for certain provisions. Ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dings, infra facilities, educational blocks to various parties as per the Tender/ Bill of Quantity (BOQ) specifications, based on the CPWD Code and Practices. As the Project was continuously continuing since 2016, the Applicant have applied 18% (tax rate of 9 % as Central GST and 9% as State GST) on its tax invoices starting from 01.07.2017 for the agreement with IIT-Bhubaneswar. However, IIT-Bhubaneswar the client , advised the applicant to seek clarity on the applicability of correct rate of tax on the ongoing Project. Therefore, the applicant made an Advance Ruling application before the Authority for Advance Ruling, Odisha. 3.2 Then, Authority for Advance Ruling has pronounced its ruling vide Order No. 01/ODISHA-AAR/2020-21 dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Ruling vide Order No. 02/0DISHA-AAAR/Appea1/2020-21 dated 19.03.2021 and held that the works entrusted to M/s. NBCC(India) Ltd. Bhubaneswar by IIT-Bhubaneswar can be treated as composite supply and consequently the Faculty Quarters, Staff Quarters and Director's Bungalow shall be entitled for concessional rate under Sl.No.3(vi) of the Notification No. 11/2017-C.T. (Rate) dt.28.06.20-17. 3.5 In order to have more clarity on the order of the above Appellate Authority with respect to (1) applicability of the tax rate of 12% for the period prior to the date of the Order of the Appellate Authority of Advance Ruling, (ii) eligibility for refund of excess tax of 6% paid by them and (iii) procedure of claiming the excess amount, the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of law and can be regarded as tax in excess? (d) Whether the excess tax so paid would be eligible to be refunded under Section 54 of Central Goods 85. Service Tax Act, 2017? (e) What would be the proper procedure under GST provisions for claiming the excess amount so paid? (f) Whether the effective date of applicability of the rate of tax of 12% in place of 18% is applicable prospectively or retrospectively for refund purpose? 4.0. Personal Hearing: 4.1 In order to meet doctrine of natural justice, the Odisha Appellate Authority for Advance Ruling provided an opportunity to the applicant for representing their case by way of Personal Hearing on 07.03.2022 at 05.00 P.M. in virtual mode. The applicant attended the Pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upra has clearly stated that the concessional rate under Sl.No,3 (vi) of Notification No. 11/2017-C.T. (Rate) dated 28-06-2017 would be applicable to the work contract service supplied by applicant, M/s NBCC (INDIA) Limited, Bhubaneswar, to TIT-Bhubaneswar. It is also to state that CGST Act, 2017 and SGST Act,2017, being effective from 01-07-2017 any supplies made on or after appointed date of GST Act, shall attract the rates notified vide the notification no. 11/2017-C.T. (Rate) dated 28-06-2017 as amended. 5.4 The next question raised in Para 3.6 (c) in the subject case is that whether the taxes to the extent of 6 % (18% -12%) so paid prior to pronouncement of Appellate Authority's order become tax paid over and above the liability ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m which rate of tax is applicable is the date of issuance of such a notification. The notification No. 11/2017 CT(R) dated 28-06-2017 which prescribes the applicable tax rate of 12% on work contract service provided to IIT Bhubaneswar which is an educational institution is effective form the date of notification. The said notification being come into force with effect from 1st July 2017, we are of the view that the concessional rate of GST of 12% pertaining to the case of applicant is effective retrospectively. ORDER In view of the above findings we are of the view, that the Works Contract, Service supplied by M/s. NBCC(India) Ltd. are entitled for concessional rate of 12% of GST vide Sl. No. 3 (vi) of the notification No. 11/2017 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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