Case Law Details

Case Name : In re M/s Urbanac Projects Private Limited (GST AAR Karnataka)
Appeal Number : Advance Ruling No. KAR ADRG 09/2019
Date of Judgement/Order : 15/05/2019
Related Assessment Year :
Courts : AAR Karnataka (250) Advance Rulings (1541)

In re M/s Urbanac Projects Private Limited (GST AAR Karnataka)

M/s Urbanac Projects Private Limited, Sy.No.32/1, Ground Floor, Discovery Center, Bharatiya City, Near Regal Hospital, Thanisandra Main Road, Chokkanahalli, Bengaluru- 560 064, (herein after referred to as ‘Applicant’) having GSTIN number 29AAGCA8925M1Z1, have filed an application, on 13-08-2018, for advance ruling under Section 97 of CGST Act, 2017 & KGST Act, 2017 read with rule 104 of CGST Rules 2017 & KGST Rules 2017, in form GST ARA-01. They also enclosed copy of challan for Rs.10,000/- (CGST of Rs.5,000/ & KGST of Rs.5,000/-) bearing CIN HDFC 18082900015561 dated 04-08-2018.

2. The Applicant Company engaged in the business of executing Works Contract service to developer of Residential Complex, Commercial Property, Special Economic Zone.

3. The Applicant received mobilization advances for the work contract services, in the pre-GST regime, and paid service tax on such advances received. The Applicant submits that VAT was neither paid nor payable on such advances as there was no transfer of property in goods. In view of the above, the Applicant sought for Advance Ruling on the following question.

(i) How to adjust the Service Tax which has been paid on mobilization advances in Pre-GST regime?

4. Sri. Badrinath, Chartered Accountant, on behalf of the Applicant, appeared for hearing on 03-10-2018 and submitted relevant facts of the case along with their arguments. The authority, on hearing the same, has directed the Applicant to revise the application after reframing the question/s. The applicant has not filed the revised application but requested to permit them to withdraw the application vide their letter dated 06-05-2019 quoting the reason that the advance ruling can not be sought in respect of transitional matters.

5. In view of the above, we pass the following


The application filed by the Applicant for advance ruling is disposed off as withdrawn.

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December 2020