2021 (11) TMI 268

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ave filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules, 2. At the outset, it is made clear that the provisions of both the CGST Act and the TGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to any dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the TGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, the expression 'GST Act' would be a common reference to both CGST Act and TGST Act. 3. It is observed that the query raised by the applicant falls within the ambit of Section 97(2)(e) of the GST ACT read with 20(xviii) of the IGST Ac....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... reiterated their averments in the application submitted and contended as follows: 1. That as a constituent of a joint venture executing works for State Government of Telangana, they are desirous of clarification regarding the applicability of the amendment to notification no. 11/2017 dated:22.08.2017 wherein the rate of tax has been reduced from 9% CGST to 6% CGST on Government works executed by them. 2. That they are desirous of clarification as to whether they as a constituent of joint venture fall under serial no. 3(ix) of the Notification No. 11/2017 as amended vide Notification No. 01/2018 dated: 25.01.2018 wherein the supply made by a sub-contractor to a main contractor in the course of execution of Government works....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... which includes "Inspection, Search & Seizure". It is well settled law of interpretation that where the legislature uses the same expression in the same statute at two or more places, then the same interpretation should be given to that expression. Thus, generally the same words are used with the same meaning throughout the same statute; otherwise it would cause injustice. This principle of interpretation was upheld by the Hon'ble Supreme Court of India in a catena of case law starting from Raghubansh Narain Vs Govt. of UP AIR 1967 SC 465 and the latest being Sher Singh Vs State of Haryana (2015) 3 SCC 724. Therefore in view of the amendment to Section 83(1) the expression 'proceedings' will have the same meaning for Chapter XIV as the o....