TMI Blog2023 (1) TMI 77X X X X Extracts X X X X X X X X Extracts X X X X ..... ply provided by the contractor meaning thereby the contractor doesn t make any supply to the department concerned. In the instant case, two separate supplies take place. The first one is made by the contractor to the applicant and thereafter another supply is made by the applicant to the department concerned in spite of the fact as stated by the applicant that there is no value addition in respect of the second supply - The applicant while working as a Project Implementing Agency is making supplies to State Government Department/ Directorate and therefore is required to issue tax invoice on the contract value as determined by the department. - Case Number WBAAR 15 of 2022 Order No. 15/WBAAR/2022-23 - - - Dated:- 22-12-2022 - MR BRAJESH KUMAR SINGH, AND MR JOYJIT BANIK, MEMBER Applicant s representative heard : Mr. Subhasish Chowdhury, Authorized Representative Mr Somnath Biswas, Authorized Representative Preamble A person within the ambit of Section 100 (1) of the Central Goods and Services Tax Act, 2017 or West Bengal Goods and Services Tax Act, 2017 (hereinafter collectively called the GST Act ), if aggrieved by this Ruling, may appeal against it before t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... working as a Project Implementing Agency ? 1.5 The aforesaid question on which the advance ruling is sought for is found to be covered under clause (e) and (g) of sub-section (2) of section 97 of the GST Act. 1.6 The applicant states that the question raised in the application has neither been decided by nor is pending before any authority under any provision of the GST Act. 1.7 The officer concerned from the Revenue, in his reply through e-mail, has submitted that a show cause notice has been issued against the applicant by the Additional Director, DGGI, Kolkata Zonal Unit. However, it is not clear whether issues related to the question for which advance ruling is sought for is included in the said SCN or not. 1.8 On going through the aforesaid show cause notice, copy of which has been attached by the officer concerned, we also do not find any specific ground wherefrom reference can be drawn that the question raised in the application is already pending in any proceedings under any of the provisions of the GST Act. 1.9 The application is, therefore, admitted. 2. Submission of the Applicant 2.1 The applicant submits that upon selection by various departme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r alia, as follows: The Administrative Department, other than Works Department, can engage an Agency for assisting it in the execution of works only when the Departmental Secretary is satisfied that the Works Department of the State Government is not in position to execute the job within the required time-frame. The Government agency shall perform the job like Works Department at the fees prescribed in the above mentioned Notification. The Agency so engaged by the Administrative Department shall not execute the work on its own and has to get the work executed by a contractor to be selected through a transparent tendering process. The Administrative Department shall make a primary verification of the claim with reference to work done and scrutinize the Bills for Agency fee and charges for work done. After satisfaction about the claim, the Administrative Department shall process the bill of the Agency for payment through Treasury/Pay Accounts Office. On the basis of the completion certificate the Administrative Department shall make necessary entry of such fixed asset of the State Government in the Fixed Asset Register of the Department. 2.3 The app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... act as defined in clause (119) of section 2 of the GST Act. Furthermore, the contractor is bound to issue tax invoice in terms of section 31(2) of the GST Act for the works contract services, whereas, concerned Administrative Department had never asked for tax invoice from the applicant for the works entrusted to him as a project implementing agency. 2.8 The applicant thus submits that he is of the view that he is not required to submit tax invoice to concerned department for the works done by him as a project implementing agency and he is required to issue tax invoice only for Agency Fees along with the summary bill of the works done with the required certificate. 3. Submission of the Revenue 3.1 The concerned officer from the revenue has not expressed any view on the issue raised by the applicant. 4. Observations Findings of the Authority 4.1 We have gone through the records of the issue as well as submissions made by the authorised representatives of the applicant during the course of personal hearing. 4.2 We find that West Bengal Agro Industries Corporation Limited, the applicant, is a Government Undertaking who undertakes the job as a project imple ..... X X X X Extracts X X X X X X X X Extracts X X X X
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