TaxTMI 
TaxTMI 
2022 (5) TMI 692
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....mean a reference to the same provision under the OGST Act. 2. The present appeal has been filed under section 100 of the Central Goods and Service tax Act, 2017 and Orissa Goods & Services Tax Act 2017[hereinafter referred to as the CGST Act and OGST Act] by M/s NBCC (INDIA) Limited, Plot No. G/1', NBCC Imperia, New Govt Colony, Press Chhak, Bhubaneswar,' Odisha-751017 (herein after referred to as the `applicant') against the Advance' Ruling order no. No. 02/ODISHA-AAR/2021-22 dated 12-11-2021 pronounced by the Odisha Authority for Advances Ruling (OAAR). The date of receipt of the appeal application is 17-12-2021. 3.0 BRIEF FACTS OF THE CASE: 3.1 M/s NBCC (INDIA) Limited, Plot No. G/1, NBCC Imperia, New Govt Colony....
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....ated 02.05.2016 cannot be termed as composite supply and thus entire work under the said contract shall not be entitled to concessional rate in terms of Notification No. 11/2017-CT (R), dated 28-6-2017. However, the Authority for Advance Ruling also hold that the supply of goods and/or services or both which squarely fall within the ambit of scope of work entrusted to HT, Bhubaneswar by Government of India shall be entitled for concessional rate under Sr. No. 3 (vi) to Notification No. 11/2017-CT(R). Accordingly, each and every supply under the subject contract shall be treated separately for determining the rate of 12% under the CGST Act, 2017 read with the provisions of GST Tariff and respective exemption notifications. In the said order,....
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....g have rejected the said application vide order no. No.02/ ODISHA-AAR/2021-22 dated 12-11-2021 stating that the questions raised by them do not fall under any of the provision of Section 97(2) of CGST Act, 2017. 3.6 Aggrieved by the above order of the Authority for Advance Ruling dated 12-11-2021, the applicant has filed the present appeal application on 17.12.2021 under Section 100 of CGST Act, 2017. The moot questions raised by the applicant before this Appellate Authority are as under: (a) Whether the classification and rate of taxes so determined by the Appellate Authority for Advance Ruling in its order no. 02/ ODISHA-AAAR/Appea1/2021 dated 19.03.2021 would be applicable to the entire value of the works contract executed be....
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....pra, CS through Video Conference. During the personal hearing, the authorized representatives have reiterated the submission which already made in their appeal application and also requested to decide the case favorably on merit. 5.0 DISCUSSION & FINDINGS: 5.1 We have carefully gone through the case and submission advanced by the applicant in their application as well as the arguments advanced by Sri Tarun Kumar Agarwalla during the personal hearing, and also taken into account the issues involved on which a ruling was sought by the applicant mentioned in para no. 3.6(a) to (f) of this order. 5.2 With respect to issue raised in Para 3.6(a) whether the tax rate of 12% determined by the Appellate Authority for Advance Ruling in its o....
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....ised does not fall under any of the provisions of Section 97 (2) of the CGST Act, 2017. We find the stand taken by the Authority for Advance Ruling in its order dated 12-11-2021 is Just and fair because such a question does not fall under any provisions of the section 97(2) of Central Goods 86 Service Tax, Act 2017. 5.5 The next two questions raised by the applicant pertain to refund. The applicant has asked as to whether the excess tax paid to the Government would be eligible for refund and if so, what is the procedure? In this regard, it is stated by the Authority for Advance Ruling that in its order dated 12-11-2021 at paragraph No. 4.4 that Section 54 of the CGST Act, 2017 deals with refund of taxes, therefore the applicant can go th....