TMI BlogAn insight into Advance Ruling and the functioning of the Authority for Advance Ruling (AAR).X X X X Extracts X X X X X X X X Extracts X X X X ..... oid unnecessary litigation. In the present matter, M/s. Srico Projects Private Limited, Hyderabad, Telangana (Applicant) filed an application for advance ruling. The Applicant is in works contract executing civil works for Central Government Employees Welfare Housing Organization (CGEWHO). Applicant wanted this tax ruling for knowing the rate of tax on works executed for the government. Whether CGEWHO is covered under the definition of the term Government Entity . Further the doubt sought to be cleared related to the tax rate of 12% (CGST: 6% and SGST: 6%). Broadly the provisions of the CGST Act and TGST ( Telangana GST Act ) Act are the same except for certain provisions. Under GST, Advance ruling can be obtained for a propose ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch Seizure . Decided that, by way of amendment to Section 83(1) the expression proceedings will have the same meaning for Chapter XIV as the other chapters mentioned in the CGST Act, 2017. Finally, the Applicant's application was rejected considering that even if the application before AAR (Authority for Advance Ruling) was filed earlier to the investigation initiated by DGGI (Directorate General of GST Intelligence),the applicant cannot save himself from an inquiry on this ground only. He acquires no immunity/protection. Proceedings are already pending under Chapter XIV of GST Act, 2017 . The Chapter of The law makes a comprehensive provision for advance rulings to ensure that disputes are minimal. Timelines are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... FDI); Reduce litigation; Pronounce ruling expeditiously in a transparent and inexpensive manner. The Applicant enclosed copies of challans as proof of payment of Rs. 5,000/- for SGST and Rs. 5,000/- for CGST towards the fee for Advance Ruling. The Applicant has declared that the questions raised in the application have neither been decided by nor are pending before any authority under any provisions of the GST Act. The Applicant's application was therefore admitted. However later it being found that DGGI (Directorate General of GST Intelligence), Hyderabad Zonal Division had initiated an enquiry into the business activities of the aforesaid applicant and issued a notice to them on 15-12-2021, their case falls under the f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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