Case Law Details
In re KBL SPML JV (GST AAR Karnataka)
In the instant case the questions, on which the applicant seeks advance ruling, are not in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the said applicant, but in relation to a completed supply, provided by them. Therefore the instant application is beyond the jurisdiction of this Authority and hence is liable for rejection.
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, KARNATAKA
M/s. KBL SPML Joint Venture (herein after referred to as ‘Applicant), C/o Workafella, 150,1, Infantry Road, Opp. Commissioner Office, Shivajinagar, Bengaluru – 560 001, having GSTIN 29AAKFK4967C1ZO, have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 read with Rule 104 of CGST Rules, 2017 and Section 97 of KGST Act, 2017 read with Rule 104 of KGST Rules, 2017, in FORM GST ARA-01 discharging the fee of Rs.5,000/- each under the CGST Act and KGST Act.
2. The applicant stated that they undertook pure services of Operation & Maintenance (O&M) of pumping stations and reservoirs at T K Halli, Harohalli and Tataguni as per contract with M/s BWSSB; that the contractee BWSSB has been classified as Local Authority in their GST registration No.29BLRA06245B1DJ, issued by GST Department; entry No.3 of Notification No.12/2017-Central Tax (Rate) dated 28.06.2017 exempts the supply of pure services to a local authority.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
