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TMI Blog2021 (7) TMI 1369X X X X Extracts X X X X X X X X Extracts X X X X ..... would mean a reference to the similar provisions under the MPGST Act and vice-versa. At places we may refer it as GST Act. 2. The present appeal has been filed under section 100 of the Central Goods and Service Tax Act, 2017 and the Madhya Pradesh Goods and Services Tax Act, 2017 [hereinafter also referred to as "the CGST Act and MPGST Act"] by M/s MADHYA PRADESH POWER GENERATING COMPANY LIMITED (MPPGCL) (hereinafter also referred to as the "appellant") against the order of Authority for Advance Ruling No. 21/2020 dated 18.12.2020 3. STATEMENTS OF FACT i). M/s MADHYA PRADESH POWER GENERATING COMPANY LIMITED (MPPGCL) is a wholly owned company of M.P. Government mainly engaged in the generation of electricity in the state of Madhya Prades ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... insufficient information. For other contracts of similar nature where in only list of contracts was attached, the authority held that the advance ruling cannot be given in absence of copies of the contracts. vi). The authority held that the advance ruling is applicable only on the appellant who obtains advance ruling. The same advance ruling cannot be applied to the other person although he is second party to the same transaction. vii). Aggrieved by the order passed by Authority of Advance Ruling, Madhya Pradesh dated 18.12.2020, this appeal is preferred. 4. QUESTIONS RAISED BEFORE AUTHORITY FOR ADVANCE RULING (AAR) The original advance ruling was sought for the following questions: i). Whether all such contracts towards construction ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iii). The ruling is valid subject to the provisions under section 103 (2) until and unless declared void under section 104(1) of the GST Act. 6. QUESTIONS RAISED BEFORE THE APPELLATE AUTHORITY FOR ADVANCE RULING (AAAR) The following questions, which are the very same as passed before AAR, have been passed before the Appellate Authority: i) Whether all such contracts towards construction, O&M and other ancillary contracts which are in relation to work entrusted to MPPGCL by the State Government are to be taxed as composite supply as per Schedule II of CGST Act 2017 or as individual supply as ordered in case of M/s Kalyan Toll Infrastructure Ltd by Honorable authority of Advance Ruling? ii). GST Rate applicable on Construction contracts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of M/s Kalyan Toll Infrastructure Limited does not apply to the appellant as the appellant is other party to the said contract. vi). Appellant submits that the order passed by the authority of advance ruling is arbitrary and is not in accordance with the provisions of the act. 8. PERSONAL HEARING The appellant was given an opportunity of personal hearing on 20.07.2021 through virtual mode. The appellant was heard through Shri Neeraj Agarwal, Chartered Accountant. After hearing the appellant has expressed his satisfaction through a letter and asked for decision. 9. DISCUSSION AND FINDINGS We have carefully gone through the submissions made by the appellant in his application as well as the submission made at the time of personal hear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... furnished thus the said letter/Work Order is incomplete. We find that the appellant has furnished copy of Tender acceptance letter No.03-01/SSTPP/Stage-II/79-Vol.11/1731 dated 20-08-2018 and No.03-01/SSTPP/Stage-II/79-Vol.II/2080 dated 20-09-2018 issued to M/s Shreeji Infrastructure India Pvt. Ltd., Jabalpur, however only first page is furnished thus both letters/Work Orders are incomplete. We find that the appellant has furnished copies of 5 LOAs (Letter of acceptance) dated 04-09-2014 issued to M/s Larsen & Toubro Limited, Vadodara, however these LOAs pertain to period prior to period of GST. Every contract is different in nature of work. In absence of complete contracts/work orders, it is not feasible for us to decide the nature of suppl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the Central Government, State Government, Union Territory, a local authority, a Governmental Authority or a Government Entity by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of (a) a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession; (b) a structure meant predominantly for use as an (i) educational, (ii) a clinical, or (iii) an art or cultural establishment; or (c) a residential complex predominantly meant for self -use or the use of their employees or other persons specified in paragraph 3 of the Schedule III of the Central Goods and Services Tax Act, 2017. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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