The person who can make such application is the Joint Venture Company only and not the applicant, hence the application is not admitted for consideration on merits.
Authority for Advance Ruling – Consulting Engineer Services – The applicant are supplying services of Consulting Engineer, Architects Services and Technical Testing, Inspection, Certification, etc. and they have been given letter of Acceptance dated 28.10.2020 for execution of Consulting Services for Programme Management and Accompanying Measures for implementation of Integrated Strom Water Drain of Kovalam Basin in the extended area of Greater Chennai corporation. The applicant sought an Advance Ruling as to whether the pure services provided by applicant by way of rendering Consulting Service for Programme Management and Accompanying Measures for implementation of Integrated Storm Water Drain for M1 & M2 components of Kovalam Basin in the extended area of Greater Chennai Corporation are exempted from payment of GST as per the S.No.3 of the Notification No.12/2017-Central Tax (Rate) dated 28.06.2017. The authority observed that it is the Joint Venture with the Registered seat of the Association at Cologne, Germany is the 'Person' to whom the ‘Project’ is awarded and not to the applicant. As per existing laws of the land, a Joint Venture Company, which is formed by 2 or more entities have a separate existence than that of the said entities. Therefore supply of goods or services or both, being undertaken or proposed to be undertaken in respect of the Project will be by the Joint Venture Company, and not the applicant. Thus the person who can make such application is the Joint Venture Company only and not the applicant, hence the application is not admitted for consideration on merits.
Held that:- The Hon’ble Authority for Advance Ruling rejected the application.
The person who can make such application is the Joint Venture Company only and not the applicant, hence the application is not admitted for consideration on merits.
Authority for Advance Ruling – Consulting Engineer Services – The applicant are supplying services of Consulting Engineer, Architects Services and Technical Testing, Inspection, Certification, etc. and they have been given letter of Acceptance dated 28.10.2020 for execution of Consulting Services for Programme Management and Accompanying Measures for implementation of Integrated Strom Water Drain of Kovalam Basin in the extended area of Greater Chennai corporation. The applicant sought an Advance Ruling as to whether the pure services provided by applicant by way of rendering Consulting Service for Programme Management and Accompanying Measures for implementation of Integrated Storm Water Drain for M1 & M2 components of Kovalam Basin in the extended area of Greater Chennai Corporation are exempted from payment of GST as per the S.No.3 of the Notification No.12/2017-Central Tax (Rate) dated 28.06.2017. The authority observed that it is the Joint Venture with the Registered seat of the Association at Cologne, Germany is the 'Person' to whom the ‘Project’ is awarded and not to the applicant. As per existing laws of the land, a Joint Venture Company, which is formed by 2 or more entities have a separate existence than that of the said entities. Therefore supply of goods or services or both, being undertaken or proposed to be undertaken in respect of the Project will be by the Joint Venture Company, and not the applicant. Thus the person who can make such application is the Joint Venture Company only and not the applicant, hence the application is not admitted for consideration on merits.
Held that:- The Hon’ble Authority for Advance Ruling rejected the application.