TMI Blog2023 (12) TMI 1268X X X X Extracts X X X X X X X X Extracts X X X X ..... R Represented by : Shri Kartikeya Singh, Advocate ORDER UNDER SECTION 98(4) OF THE CGST ACT, 2017 UNDER SECTION 98(4) OF THE UPGST ACT, 2017 1. M/s NATIONAL HIGHWAYS AUTHORITY OF INDIA, 26,Bisalpur Road, Green Park, Bareilly, Uttar Pradesh-243006 (here in after referred to as the applicant) is a registered assessee under GST having GSTN: 09LKNP06843E1DC. 2. The applicant has submitted an application for Advance Ruling dated 14.09.2022 enclosing dully filled Form ARA-01 (the application form for Advance Ruling) along with annexure and attachments. The applicant in his application has sought advance ruling on following question- 1. Whether the work done by the applicant (NHAI) in shifting the transmission lines for the widening of road under the supervision of MWNL comes under the definition of supply as per section 15(2)(b) of C.G.S.T. Act, 2017? 2. Whether GST is to be paid to MWNL on the full amount of work done for shifting the transmission lines by NHAI? 3. Without prejudice to the submissions made hereinabove and hereinafter, if the NHAI pays GST on the entire value of work done to its contractors and also to MWNL, then how will this payment o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER 1. Whether the work done by the applicant (NHAI) in shifting the transmission lines for the widening of road under the supervision of MVVNL comes under the definition of supply as per section 15(2)(b) of C.G.S.T. Act, 2017? Answer : Replied in Negative 2. Whether GST is to be paid to MVVNL on the full amount of work done for shifting the transmission lines by NHAI? Answer : Replied in Negative. 3. Without prejudice to the submissions made hereinabove and hereinafter, if the NHAI pays GST on the entire value of work done to its contractors and also to MWNL, then how will this payment of same amount of GST on the same transaction to two separate entities, not constitute double taxation? Answer - Already explained in the answer No. 1 and 2 as above. 6. The Advance Ruling No. UP ADRG-17/2022 dated 08.12.2022 has been examined/reviewed in the light of Section 102 of the CGST Act, 2017 and it has been observed that Applicant has sought Advance Ruling on misrepresentation of the fact that Applicant is receiver of the Service/Goods in case of Shifting of Transmission Lines during the work of widening of National Highway No. 30 from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Provided that no order shall be passed under this sub-section unless an opportunity of being heard has been given to the applicant or the appellant. Explanation -The period beginning with the date of such advance ruling and ending with the date of order under this sub- section shall be excluded while computing the period specified in sub-sections (2) and (10) of section 73 or sub-sections (2) and (10) of section 74. (2) A copy of the order made under sub-section (1) shall be sent to the applicant, the concerned officer and the jurisdictional officer. 2. That a bare perusal of section 104 will reveal that proceedings u/s 104 can only be initiated Where the Authority or the Appellate Authority for the National Appellate Authority finds that advance ruling pronounced by it under sub-section (4) of section 98 or under sub-section (1) of section 101 [or under section 101C] has been obtained by the applicant or the appellant by fraud or suppression of material facts or misrepresentation of facts . However, it has not been mentioned anywhere in the notice as to what fraud has been committed by the applicant or what material facts have been suppressed or misrepresente ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to two (2) different entities, which is against the general principles of taxation and will also defeat the important aims and objectives of the GST Act. 6. That section 95(a) of the CGST Act defines advance ruling and section 95(c) defines the term applicant . These definitions are as follows:- Section 95(a)- advance ruling means a decision provided by the Authority or the Appellate Authority for the National Appellate Authority to an applicant on matters or on questions specified in sub- section (2) of section 97 or sub-section (1) of section 100 for under section 10 IC), in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant; Section 95(c) - applicant means any person registered or desirous of obtaining registration under this Act; Since M/s National Highways Authority of India (NHAI) is registered under the GST Act vide GSTIN-09LKNP06843E1DC, hence NHAI is covered by the definition of applicant'' as provided in section 95(c) of the CGST Act and as such, can apply for an advance ruling as defined in section 95(a). Moreover, the questions on which the advance ruling was so ..... X X X X Extracts X X X X X X X X Extracts X X X X
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