Application is liable to be rejected as the question raised in the application is already pending or decided in such proceedings before the DGGI.
Advance Ruling— Section 97 of CGST Act— In the instant case, applicant is works contractor executing civil works for the Government of Telangana and have applied for advance ruling in order to obtain clarification regarding rate of tax on works executed for the Government and also to ascertain whether the relationship between the partners of a Joint Ventures constituents a relationship of contractor and sub-contractor.
Question raised for advance ruling is as follows—
1. Whether the reduced GST rate vide Notification No.20/2017, dated: 22-08-2017 as well Notification No.1/2018-CT(Rate), dated: 25-01-2018 is applicable from 01-07-2017?
2. Whether works rendered by the constituents of the Joint Venture are treated as sub-contract to Joint Venture, which is not having physical existence other than the constituents?
In the present case as the DGGI, Hyderabad has conducted search of the premises of the applicant under Chapter-XIV of the CGST Act, 2017. It was addressed by the authority to ascertain whether any proceeding is pending before them regarding the questions raised by the applicant.
Held that— Thus as the proceedings are pending under Chapter-XIV of the CGST Act, 2017 regarding the question raised by the applicant, the application filed by M/s. Megha Engineering & Infrastructures Limited stands rejected.
Application is liable to be rejected as the question raised in the application is already pending or decided in such proceedings before the DGGI.
Advance Ruling— Section 97 of CGST Act— In the instant case, applicant is works contractor executing civil works for the Government of Telangana and have applied for advance ruling in order to obtain clarification regarding rate of tax on works executed for the Government and also to ascertain whether the relationship between the partners of a Joint Ventures constituents a relationship of contractor and sub-contractor.
Question raised for advance ruling is as follows—
1. Whether the reduced GST rate vide Notification No.20/2017, dated: 22-08-2017 as well Notification No.1/2018-CT(Rate), dated: 25-01-2018 is applicable from 01-07-2017?
2. Whether works rendered by the constituents of the Joint Venture are treated as sub-contract to Joint Venture, which is not having physical existence other than the constituents?
In the present case as the DGGI, Hyderabad has conducted search of the premises of the applicant under Chapter-XIV of the CGST Act, 2017. It was addressed by the authority to ascertain whether any proceeding is pending before them regarding the questions raised by the applicant.
Held that— Thus as the proceedings are pending under Chapter-XIV of the CGST Act, 2017 regarding the question raised by the applicant, the application filed by M/s. Megha Engineering & Infrastructures Limited stands rejected.