9911796707
TMI Blog2025 (2) TMI 1010X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner: G Narendra Chetty. Counsel for the Respondent(S): Rama Chandra Rao Gurram, GP For Industries Commerce. ORDER PER HON'BLE JUSTICE R. RAGHUNANDAN RAO The petitioner undertakes works contracts. In the course of his business, the petitioner had entered into an agreement with 1st respondent, dated 23.11.2020. The turnover relating to this works contract, was the subject matter of assessment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... @ 18%. 3. It was on this question that the petitioner had approached the authority for advance ruling on clarification as to the rate of tax payable by the petitioner. The Authority for Advance Ruling had held that the petitioner was liable to pay GST @ 18% being 9% under Central GST and 9% under State GST. It is the case of the petitioner that the petitioner, on account of this ruling had paid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner to the extent of the GST paid out by the petitioner and accordingly, the 1st respondent is liable to reimburse the petitioner the differential amount of GST @ 6%, for the period for which the petitioner ended up paying GST @ 18%. Needless to say, if interest is recovered from the petitioner for late payment, by the GST authorities, the same shall be reimbursed by the 1st respondent. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
