The Authority shall not admit the application where the question raised in the application is already pending or decided in any proceedings in the case of an applicant. Hence, we find that the application is liable to be rejected.
Advance Ruling— Section 98 of CGST Act—In the instant case, applicant is a Works Contractor engaged in executing irrigation related works contracts.
Question raised before this authority is as follows—
“What is rate of tax applicable to a sub contractor, where, he executes works contract pertaining to dam, wherein the principal contractor is liable for tax @ 12%, for the period from 22.01-.2017 to 25-01.2018?”
As per the submission of the Applicant and the letter received from the Deputy Director, DGGST Intelligence, Regional Unit, Indore that the DGGST has initiated a proceeding on the issue of wrong availment of benefit of Notification wherein lower rate of GST 12% is prescribed for works contract services pertaining to Irrigation work when provided to Government/Government Authority/ Local Authority for the period July 2017 to Jan.2018 against the Applicant which is pending.
The question raised by the Applicant before the Authority is pending with the DGGEST and proceeding against the Applicant have already been started by the DGGST Intelligence Regional Unit Indore.
Held that— As per the proviso to Section 98 (2) of CGST Act, the Authority shall not admit the application where the question raised in the application is already pending or decided in any proceedings in the case of an applicant. Hence, we find that the application is liable to be rejected and the judicial citation relied upon by the applicant has no relevance.
The Authority shall not admit the application where the question raised in the application is already pending or decided in any proceedings in the case of an applicant. Hence, we find that the application is liable to be rejected.
Advance Ruling— Section 98 of CGST Act—In the instant case, applicant is a Works Contractor engaged in executing irrigation related works contracts.
Question raised before this authority is as follows—
“What is rate of tax applicable to a sub contractor, where, he executes works contract pertaining to dam, wherein the principal contractor is liable for tax @ 12%, for the period from 22.01-.2017 to 25-01.2018?”
As per the submission of the Applicant and the letter received from the Deputy Director, DGGST Intelligence, Regional Unit, Indore that the DGGST has initiated a proceeding on the issue of wrong availment of benefit of Notification wherein lower rate of GST 12% is prescribed for works contract services pertaining to Irrigation work when provided to Government/Government Authority/ Local Authority for the period July 2017 to Jan.2018 against the Applicant which is pending.
The question raised by the Applicant before the Authority is pending with the DGGEST and proceeding against the Applicant have already been started by the DGGST Intelligence Regional Unit Indore.
Held that— As per the proviso to Section 98 (2) of CGST Act, the Authority shall not admit the application where the question raised in the application is already pending or decided in any proceedings in the case of an applicant. Hence, we find that the application is liable to be rejected and the judicial citation relied upon by the applicant has no relevance.