Case Law Details
In re SKS Infra Projects (GST AAR Rajasthan)
In the case at hand, the applicant had not furnished any documentary evidence to substantiate their proposed scope of work, mode of supply (i.e. whether supply of goods or service or both) in the form of any work Order, quantum of goods or service or both to be supplied or any documentary evidence to prove the proposed supply of the applicant, i.e., any correspondences with the proposed principal suppliers with whom they intend to enter into transactions or contract/agreements/Purchase orders for supply. In this situation, without the specifics of the proposed supply, substantiated with the material facts, this authority is constrained to not to rule on the applicability of 3A of the Notification No. 02/2018-Central Tax (Rate) dated 25.01.2018. Further with the limited material data submitted by the applicant, with no Expression of Contract/ Agreement, time period etc. we find it prudent to refrain from pronouncing a Ruling. Therefore, without material evidence for the scope of work of proposed contract of proposed supply, no ruling is extended on the clarifications sought by applicant.
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, RAJASTHAN
Note: Under Section 100 of the CGST/RGST Act. 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST/RGST Act, 2017, within a period of 30 days from the date of service of this order.
At the outset, we would like to make it clear that the provisions of both the CGST Act and the RGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the RGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act / RGST Act would be mentioned as being under the “GST Act”.
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