Advance Ruling— In the instant case, the applicant sought advance ruling in respect of the following questions.

(a) Appellate authority for advance ruling in its order no. 02/ODISHA-AAAR/Appeal/2020-21 while endorsing the findings of authority for advance ruling, have concluded that the nature of supply made by NBCC Ltd. (Applicant) to IIT, BBSR vide the agreement dated 02.05.2016 is a work contract services under CGST Act and entire contract is eligible for specific rate of tax at 12% of GST classifiable under Sr. No. 3 (vi) (b) (classification code 9954) of the table in the Notification No. 11/2017-Central Tax (Rate) dated the 28th June, 2017.

(b) Therefore, as the ruling so pronounced governing to the specific works contract, whether the classification and rate of taxes so determined would be applicable to the entire value of the works contract vide agreement date 02.05.2016?

(c) Therefore, whether or not the specific rate of tax i.e., 12% vide the orders were made applicable throughout the life of the undergoing contract pertains to GST, on or after 01.07.2017 would liable to the tax rate of 12% vide clause 3(vi) (b) of the rate notification 11/2017 dated 28.06.2017 made effective from 01.07.2017 i.e., appointed date under GST laws?

(d) As NBCC, prior to pronouncement of the ruling have paid 18% of tax on its invoices raised to IIT, Bhubneswar pertains to the underlying subject contract, whether the taxes to the extent of 6% (18% paid -12% as per order) become taxes paid over and above the liability to pay within the four corners of law and can be regarded as tax in excess?

(e) For that matter whether the excess tax to the extent of 6% so paid would be eligible to the refunded under section 54?

(f) What would be the proper procedure under GST provisions for claiming the excess amount so paid?

The applicant humbly submits that the classification and applicable rate of taxes on the entire value of services under the subject contract between applicant and IIT- Bhubneswar is at the rate of 12% of taxes and amount, already paid in excess of it during the period prior io the dale of order of appellate authority for advance ruling is taxes in excess and eligible amount for application of refund. It is also being urged to provide guidance for proper procedure for application of refund before the, appropriate authorities.

The applicant has asked about the procedure under GST provisions for claiming the excess amount so paid? In this regard, it is stated that section 54 of the CGST Act, 2017 deals with refund of taxes. Applicant may go through the procedure/provision of said GST Section.

Held that— The subject application cannot be admitted. The question raised do not fall under any of the provisions of Section 97 (2) the CGST Act, 2017. Therefore, the present application seeking ruling on questions stated here in above is not maintainable and liable for rejection.