Rectification application dismissed for incorrect section submission under CGST Act 2017.

The authority found no error in the initial ruling regarding rectification of a mistake in an advance ruling sought by the applicant. It was determined that the rulings were in accordance with relevant laws, considering the time of supply and point of taxation under the CGST Act 2017 and Service Tax. The applicant's submission under the wrong section of the CGST Act led to the dismissal of the rectification application as inadmissible under Section 98(2) of the CGST Act 2017.

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Issues:
Rectification of mistake in advance ruling due to differing judgments on similar case facts.

Analysis:
The applicant sought rectification of a mistake in the advance ruling, claiming significant differences between the ruling in their case and another case with similar facts. The applicant alleged that the rulings in both cases differed in terms of the construction service provided in the pre-GST regime and completed in the GST regime under a Joint Development Agreement. In one ruling, it was stated that the applicant is liable to pay GST, while in another ruling, it was mentioned that the applicant is liable to pay Service Tax/GST proportionate to the services provided before/after 30.06.2017. The applicant appeared for a personal hearing and reiterated their submissions.

Upon discussion and findings, it was noted that the rulings in question had considered all submissions and issued proper orders. The authority found that there was no error or apparent mistake in the initial ruling. It was highlighted that the applicant had not provided any evidence to contradict the findings that possession of the land owner's share of flats was not transferred until 30.06.2017. The time of supply and point of taxation under the CGST Act 2017 and Service Tax were found to be the same, indicating that the rulings were in line with the relevant laws and discussions therein.

The authority pointed out that the applicant had filed the rectification of mistake application under the wrong section of the CGST Act 2017. The relevant section for such applications is Section 102, not Section 161. As per Section 98(2) of the CGST Act 2017, the application was deemed inadmissible and was dismissed.

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