In the case at hand, the applicant is the recipient of the services and not supplier of such service. Accordingly, this question is riot liable for admission before this authority and therefore not admitted for consideration on merits of the case.
Advance Ruling— In the instant case, applicant has stated that their company is a 50:50 joint venture between Tamilnadu Industrial Development Corporation Limited (TIDCO) and State Industries Corporation of Tamilnadu Limited (SIPCOT) (both are state Government Companies) and is indirectly 100% owned by Government of Tamilnadu, formed as a special purpose vehicle and registered under the Companies Act, 2013, to carry on the business relating to construction, maintenance and operation of industrial park, specifically for plastic industry.
The applicant stated that they have sought ruling to clarify the rate applicable on the services received by them. Thus, the question is on the determination of GST rate in respect of the services received by thorn and not on the supply made by them.
Held that— In the case at hand, the applicant is the recipient of the services and not supplier of such service. Accordingly, this question is riot liable for admission before this authority and therefore not admitted for consideration on merits of the case.
They have sought Advance Ruling on the following questions:
1. Applicable GST rate for EPC contract engaged in works, viz; site grading, earth filling, road works, storm water drains, utility corridor, street lighting, water storage and distribution system.
2. Applicable GST rate for civil contractor engaged in civil construction works, viz; prefabricated PUP (polyurethane) Administrative building, training centre, technology facilitation centre, etc.
In the case at hand, the applicant is the recipient of the services and not supplier of such service. Accordingly, this question is riot liable for admission before this authority and therefore not admitted for consideration on merits of the case.
Advance Ruling— In the instant case, applicant has stated that their company is a 50:50 joint venture between Tamilnadu Industrial Development Corporation Limited (TIDCO) and State Industries Corporation of Tamilnadu Limited (SIPCOT) (both are state Government Companies) and is indirectly 100% owned by Government of Tamilnadu, formed as a special purpose vehicle and registered under the Companies Act, 2013, to carry on the business relating to construction, maintenance and operation of industrial park, specifically for plastic industry.
The applicant stated that they have sought ruling to clarify the rate applicable on the services received by them. Thus, the question is on the determination of GST rate in respect of the services received by thorn and not on the supply made by them.
Held that— In the case at hand, the applicant is the recipient of the services and not supplier of such service. Accordingly, this question is riot liable for admission before this authority and therefore not admitted for consideration on merits of the case.
They have sought Advance Ruling on the following questions:
1. Applicable GST rate for EPC contract engaged in works, viz; site grading, earth filling, road works, storm water drains, utility corridor, street lighting, water storage and distribution system.
2. Applicable GST rate for civil contractor engaged in civil construction works, viz; prefabricated PUP (polyurethane) Administrative building, training centre, technology facilitation centre, etc.