TaxTMI 
TaxTMI 
2022 (4) TMI 1397
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....RYAN CONTRACTOR PVT LTD the applicant, seeking an advance ruling in respect of the following questions. 1. How much GST Rate Applicable to Aryan Contractor Private Ltd (Subcontractor), 12% or 18%? 2. Which Tariff Head applicable to Aryan Contractor Private Ltd (Subcontractor)? At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST 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 MGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, the expression 'GST Act' would mean CGST Act and M....
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....actor for Highway Development. Applicant agreed to provide such services for supply for labour, Material and machinery and machinery etc leading to production of finished product for a tentative quantity. The contractor shall provide its services at the plant and quarry owned by MEIL as per the terms and conditions. Applicant's Scope of Work are as under:- 1. Hard rock quarrying by drilling and Blasting Activities at mine site. 2. Loading, transporting and unloading of blasted rock. 3. Transportation of blasted material from quarry area to plant area. 4. Curing -Sizing of rock in blasting plant as per the specification given by MEIL. 5. Operation of crusher including HSD, Lubricants & oils and....
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....C A, was present. The Jurisdictional officer Shri. V. K. Kadam, STO, PUN-VAT-C-314 was also present. The authorized representative made submissions with respect to admission of the application. The jurisdictional officer was asked to file written submission within a weeks' time. Further the applicant was directed to produce relevant documents in support of contentions made and to produce copies of work orders and its details and the agreement between the main contractor and the government plus the copy of the agreement between the contractor and the subcontractor together with related work orders. 4.2 The application was admitted and called for final hearing on 29.03.2022. The Authorized representative of the applicant, Shri. Ajay Rander....
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....ffective date. (b) Clause 10.1 of the said Work Order dated 31.10.2018 states that : "The Contractor (applicant) has thoroughly understood the scope of work and shall complete the works by 31.12.2019 as directed by the Project Manager of MEIL. However, the Contractor shall endeavor to complete the works within the shortest possible time keeping in view of the project requirements". c) As per clause 16.4 of the said Work Order, "Any delay beyond contractual completion date (mentioned in the work order) shall be liable to be levied Liquidated damages for delay or for shortfall in performance or progress or achieving the said targets. 5.5 From the above it is seen that the due date for completion of the impugned contract i....
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....ed. 5.9 We therefore refer to Section 95 of the CGST Act, 2017 and reproduce the relevant provisions as under:- 95. In this Chapter, unless the context otherwise requires,- (a) "advance ruling" means a decision provided by the Authority or the Appellate Authority to an applicant on matters or on questions specified in sub-section (2) of section 97 or sub-section (1) of section 100, in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant 5.10 The above underlined words are very clear. The questions for obtaining an Advance Ruling can be asked by a supplier of goods or services or both, only in relation to the supply being undertaken or proposed to be undertaken and not....