Case Law Details
In re Royal Techno Projects (India) Pvt. Ltd. (GST AAR Gujarat)
Vide email dated 1-4-22, M/s Royal submitted Work Order dated 1-12-20 for Widening & Strengthening Costg. Slab Drain of Asoj Pilol Road (VR) of Vadodara District under MMGSY 2019-20, from Gujarat State Road and Building Department. We find that vide the Tender to this work order, said work was to be completed within 9 months from the date of written order to commence. We note M/s Royal received the work order to commence on 1-12-20, thereby time limit of 9 month is completed on 1-9-21. M/s Royal has not brought on record that said Work order/ tender for which Ruling is sought, the Supply is being undertaken. We note that subject Advance Ruling application was filed on 20-1-22, thereby the said activity, as submitted by M/s Royal is neither an ongoing nor a proposed activity as on date of filing subject application. We note that as per Section 95(a) CGST Act, Advance Ruling is a decision provided to an applicant in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant.
Thereby, We hold that the Question raised by M/s Royal does not fall under the gamut of said Section 95(a) CGST Act. The subject Application is thereby non-maintainable as per Section 95(a) CGST Act and hereby rejected.
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, GUJARAT
M/s. Royal Techno Projects (India) Pvt. Ltd. (M/s Royal) submitted that it is carrying out road contract or carrying out sub contract and that the tender charges is inclusive of tax.
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