The Authority shall not admit the application where the question raised in the application is already pending or decided in any proceedings
Authority for Advance Ruling — Works Contract --– The applicant is a civil engineering and construction company. Infrastructure engineering is the applicant's core business. The applicant is involved in various projects like highway, tunnel, bridge, mass rapid transit, and high-speed rail projects. The applicant has entered into a contract on 20.02.2007 with National Highway Authority of India (NHAI) for the work of Rehabilitation and upgrading of existing 2-lane road to 4 lane road. The applicant sought an advance ruling as to whether GST is applicable on the proposed receipt of money in case of arbitration claims awarded for works contract completed in the Pre-GST regime; if the answer to the above Question is yes then under what HSN Code and GST rate the liability is to be discharged by the applicant. The authority observed that that the applicant approached the AAR on an issue which has already been pending with the proper officer. It bars this authority to take up or admit an application which has been already pending or decided in any proceedings in case of the applicant under any of the provisions of the Act under proviso to section 98(2).
Held that:- The Hon’ble Authority for Advance Ruling not admitted the application.
The Authority shall not admit the application where the question raised in the application is already pending or decided in any proceedings
Authority for Advance Ruling — Works Contract --– The applicant is a civil engineering and construction company. Infrastructure engineering is the applicant's core business. The applicant is involved in various projects like highway, tunnel, bridge, mass rapid transit, and high-speed rail projects. The applicant has entered into a contract on 20.02.2007 with National Highway Authority of India (NHAI) for the work of Rehabilitation and upgrading of existing 2-lane road to 4 lane road. The applicant sought an advance ruling as to whether GST is applicable on the proposed receipt of money in case of arbitration claims awarded for works contract completed in the Pre-GST regime; if the answer to the above Question is yes then under what HSN Code and GST rate the liability is to be discharged by the applicant. The authority observed that that the applicant approached the AAR on an issue which has already been pending with the proper officer. It bars this authority to take up or admit an application which has been already pending or decided in any proceedings in case of the applicant under any of the provisions of the Act under proviso to section 98(2).
Held that:- The Hon’ble Authority for Advance Ruling not admitted the application.