Case Law Details
In re Smt. Preeti Manral, Concerned Officer State tax Vs. NHPC Ltd. (GST AAAR Uttarakhand)
The only point that has been contested by the appellant is on the apparent effect of the ruling of AAR based on the finding that since the M/s NHPC is providing Works Contract service which is exempted under notification No. 12/2017-Central Tax (Rate) dated 28.06.2017, so all the subsequent sub contracts will be also exempted. Here, we would like to make it clear that AAR ruling has a limited implication and is legally binding only on the applicant who has sought it and is specific to the questions raised by the applicant. Nothing should be read into except what has been categorically ruled in such an order. In the present case, M/s NHPC had raised a specific query as to whether’ they need to pay GST on reverse charge to PWD and to that extent, the ruling was that they are not required to do so. Whether the taxability on provision of works contract will be applicable on the works contract allotted by PWD is not an issue raised in the advance ruling application, Hence, we refrain from going into specifics of the same, thus, without going into the merits, we are of the view that since there was no taxability till the stage of PWD on account of entry 9c of notification no. 12/2017 as amended time to time, so discussions and findings of the Learned AAR on this issue become irrelevant and hence infructuous and need to be set aside:
Appellate authority for advance ruling are of the view that since there was no taxability till the stage of PWD on account of entry 9C of notification 12/2017 as amended time to time, so discussions and findings of the Learned AAR on this issue become irrelevant and hence infructuous and need to be set aside
FULL TEXT OF ORDER OF APPELLATE AUTHORITY OF ADVANCE RULING, UTTARAKHAND
The present appeal has been filed under Section 100 of the Central Goods and Service Tax Act and Uttarakhand Goods and Service Tax Act, 2017 (hereinafter referred to as “the CGST Act and UKGST Act”) by the Concerned Officer of the State Goods & Services Tax, Deharadun (hereinafter referred to as the “Applicant”) against the Advance Ruling Order No. 10/2018-19 dated 22.10.2018 by the Authority for Advance Ruling, Uttarakhand in an application made by them.
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