9911796707
TMI Blog2023 (3) TMI 1254X X X X Extracts X X X X X X X X Extracts X X X X ..... Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the RGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act / RGST Act would be mentioned as being under the "GST Act". 1. The applicant M/s Bhori Lal Mohan Lal, 48/105, Rajath Path, Mansarovar, Jaipur (hereinafter the Applicant) being a registered person (GSTIN is 08AABFB2993G1ZG) as per the declaration given by him in Form (ARA-01) the issue raised by the applicant is neither pending for proceedings nor proceedings were passed by any authority. The Applicant has submitted the copy of appli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rate vide notification no. 15/2021 dated 18.11.2021, RHB charged GST at 9% CGST and SGST each on post bills passed after 01.01.2022 from the applicant. Till now, three bills passed after 01.01.2022 wherein such tax@9 % has been charged and the remaining of the contract and its execution is still subsisting till its completion dated 31.10.2022. The application of the notification is in dispute. B Interpolation and understanding of applicant on question rose (in Brief) 1. The applicant submitted that (1) Central Government vide notification no.11/2017-Central Tax (Rate) dated 28 June 2017 notified GST rates of various services wherein in Serial no. 3 heading 9954, in column (3) description of service, in the item no. (v), it is categorical ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plicant contended that despite no changes is brought to Serial no. 3 item no. (v) of 2017 Notification-Central Tax Rate, the RHB charged 9% CGST and SGST each, based on assumption of notification no. 15/2021 which came into effect from 01.01.2022. Clarification is required as to why RHB charged or is charging 9% CGST and SGST each after 01.01.2022 despite no change is made in Central Tax Rate on item no. (v) Serial no. 3 of Notification 11/2017 by the 2021 amendment. 4. Applicant further stated that since no changes has been brought in tax rates by Notification no. 15/2021 dated 18 Nov. 2021, for composite supply of works contact to construct low cost houses up to a carpet area of 60 square meters per house in a housing project approved by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7, supplied by way of construction, erection, commissioning, or installation of original works pertaining to, (a) Railways, excluding monorail and metro; (b) a single residential unit otherwise than as a part of a residential complex; (c) low-cost houses up to a carpet area of 60 square meters per house in a housing project approved by competent authority empowered under the 'Scheme of Partnership' framed by the Ministry of Housing and Urban Poverty Alleviation, Government of India; d) low cost houses up to a carpet area of 60 square meters house per in a housing project approved by the competent authority under- (1) the "Affordable Housing in Partnership" component of the Housing for All (Urban) Mission/ Pradhan Mantri Aw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rting documents filed by the Applicant along with application, oral and written submissions made at the time of Virtual hearing and the comments of the Central Tax Authority. We have also considered the issues involved, on which advance ruling is sought by the applicant, and relevant facts. We would like to discuss the submission made by applicant and will take up the above question for discussion one by one. 2) The applicant is engaged in construction services, undertook the work contract tendered by Rajasthan Housing Board and the applicant undertook the work under the scheme of Chief Minister Jan Awas Yogna 2015, programme having nexus with the 'Housing for all' initiative under Pradhan Mantri Awas Yogna of the Government of Ind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated as under- "in the Table, - (I) against serial number 3, in column (3), - (a) items (iii), (iv), (v), (va), (vi) and (ix) and the corresponding entries relating thereto in columns (4) and (5) shall be omitted; (b) against items (vii) and (x), for the entry in column (4), the entry "6" shall be substituted; (c) in item (xii), for the brackets and figures "(iii), (iv), (v), (va), (vi), (vii), (viii), (ix)", the brackets and figures "(vii), (viii)," shall be substituted"; 6) Moreover, on gone through the facts of the case, we observe that applicant filed their application before the Rajasthan Authority for Advance Ruling (RAAR) on 03.07.2022 i.e. much later from the execution of contract under CMJAY from dated 25.01.2021. We obs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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