Case Law Details

Case Name : In re B P Sangle Constructions Pvt. Ltd. (GST AAR Maharashtra)
Appeal Number : Advance Ruling No.GST-ARA- 45/2020-21/B-23
Date of Judgement/Order : 22/06/2021
Related Assessment Year :

In re B P Sangle Constructions Pvt. Ltd. (GST AAR Maharashtra)

The applicant has submitted a letter dated 11.02.2021 and requested that they may be allowed to voluntarily withdraw their subject application filed on 13.10.2020. The request of the applicant to withdraw their application voluntarily and unconditionally is hereby allowed, without going into the merits or detailed facts of the case.

FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, MAHARASHTRA

PROCEEDINGS

(Under Section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)

The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” respectively] by M/s. B P Sangle Constructions Pvt. Ltd., the applicant, seeking an advance ruling in respect of the following question.

Prior to appointed date, the applicant was also registered under service tax as well as VAT. National Highway Authority of India in short) invited proposals for development, maintenance and management of National Highway NO. 3 from 380 km to 440 km of NH No. 03. Finally the tender was awarded to the applicant for construction of said road vide NHAI letter dt. 01.05.2017. Activity to construct public road was exempted for service tax vide  notification No. 25/2012-Service Tax, dated 20th June 2012 When contract was awarded on VAT was payable @5% under composition scheme of VAT. The Contract price was including of VAT. Thus, on a contract price of Rs. 65,90,98,099.67/-, payable VAT tax was Rs. 3,13,85,623.23/- considering taxable value as Rs. 62,77,12,475.88 Crucial fact is that entire construction of road was started after 01.07.2017 i.e. during GST regime. In above scenario, what will be transaction value u/s 15 of the Act on which GST be charged to NHAI? Rs. 62, 7712, 475/- or 65, 90, 98,099.67/-?

The applicant has submitted a letter dated 11.02.2021 and requested that they may be allowed to voluntarily withdraw their subject application filed on 13.10.2020.

The request of the applicant to withdraw their application voluntarily and unconditionally is hereby allowed, without going into the merits or detailed facts of the case.

ORDER

(Under Section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)

NO. GST-ARA- 45/2020-21/B- 23

Mumbai, dt. 22.06.2021

The Application in GST ARA Form No. 01 of Ws. B P Sangle Constructions Pvt. Ltd., vide reference No. 45 dated 13.10.2020 is disposed of, as being withdrawn voluntarily and unconditionally

PLACE- Mumbai
DATE- 22.6.2021

RAJIV MAGOO
(MEMBER)

T. R. RAMNANI
(MEMBER)

Copy to:-

1. The applicant

2. The concerned Central / State officer

3. The Commissioner of State Tax, Maharashtra State, Mumbai

4. The Pr. Chief Commissioner of Central Tax, Churchgate, Mumbai

5. Joint commissioner of State Tax, Mahavikas for Website.

Note: –  An Appeal against this advance ruling order shall be made before The Maharashtra Appellate Authority for Advance Ruling for Goods and Services Tax, 15th floor, Air India Building, Nariman Point, Mumbai — 400021. Online facility is available on www.gst.gov.in for online appeal application against order passed by this Advance Ruling Authority.

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