Case Law Details
In re Posiedon Hydro Infratech (GST AAR Gujarat)
On going through the question on advance ruling sought by the applicant at (1) above, we find that the same is not related to the agreement made by them with M/S. WAPCOS or the agreement made between M/s. WAPCOS and M/s. SSNNL but is related to the liability of GST on the consultancy services rendered by various consultancy agencies to SSNNL. We find the said question to be absolutely irrelevant, hypothetical and speculative which does not in anyway pertain to the services supplied/rendered by the applicant. Although the applicant has narrated the facts of his agreement made with M/s. WAPCOS and agreement of M/s. WAPCOS with SSNNL and has also submitted the copies of the same, there is no question raised by them seeking Advance Ruling with regard to these agreements, their GST liability etc. which seems perplexing to us. We fail to understand how the applicant expects the Advance Ruling Authorities to answer or to decide on such a hypothetical question with regard to the GST liability on the consultancy services rendered by some third parties to SSNNL. Further, we find the second question also irrelevant to the instant issue since it is connected to the first question. In view of the above facts, we don’t find it necessary to go into the details of the issue in hand as well as the questions raised by them for seeking Advance Ruling as it does not pertain to the services provided by the applicant through M/s. WAPCOS to SSNNL.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING,GUJARAT
The applicant M/s. Posiedon Hydro Infratech located at C-804, Titanium Square, Thaltej cross road, Ahmedabad, Gujarat are engaged in providing Consultancy services. The applicant has submitted that the Government of Gujarat established the Sardar Sarovar Narmada Nigam limited(SSNNL) as a wholly owned Government Company to take up the execution of Sardar Sarovar Project – an inter-state multi-purpose project of four States viz. Madhya Pradesh, Maharashtra, Gujarat and Rajasthan with a terminal major dam on the river Narmada in Gujarat. The applicant has stated that Sardar Sarovar Narmada Nigam Limited (SSNNL) is executing Sardar Sarovar Narmada Project and SSNNL is availing the services of various consultancy agencies to facilitate the execution of the project.
2. The applicant has submitted that SSNNL has assigned the following consultancy work to the consultant, namely WAPCOS ltd. which is detailed hereunder:
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