Case Law Details
In re NBCC (INDIA) Limited (GST AAR Odisha)
The applicant in clause (a) [ as above) has discussed the findings of the Appellate Authority to: advance Ruling in its order no. 02/ODISHA-AAAR/Appeal/2020-21 dated 19.03.2021. In question no. (b), the applicant has sought clarification i.e. whether the classification and rate of taxes so determined by the Appellate Authority for advance Ruling in its order no. 02/ODISHA-AAAR/Appeal/2020-21 dated 19.03.2021 would be applicable to the entire value of the works contract vide agreement dated 02.05.2016? The applicant in Question No.(c) has also sought clarification whether or not the specific rate of tax i.e., 12% vide the appellate authority order was made applicable throughout the life of the undergoing contract pertains to GST Regime? We see that questions/clarifications sought for by the applicant from the Appellate Authority’s order are not coming within the purview of Section 97(2) under the Act. The Authority for Advance Ruling is not in a position to provide clarifications or to give comments on the order passed by Appellate Authority under GST Act. Therefore, the subject application with regard to these questions cannot be admitted and thus not eligible for advance ruling. Hence we do not discuss the merits of the case.
The next question that is being asked in the subject case is whether the taxes to the extent of 6 % (18% – 12% ) so paid prior to pronouncement of Appellate. Authority’s order become taxes paid over and above the liability to pay within the four corners of law and can be regarded as tax in excess? It is seen that the question raised does not fall under any of the provisions of Section 97 (2) of the CGST Act, 2017.
Read AAAR Order: Work Contract service to IIT-Bhubaneswar entitled for concessional rate of 12% GST
FULL TEXT OF THE ORDER OF AUTHORITY FOR APPELLATE ADVANCE RULING,ODISHA
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