TaxTMI 
TaxTMI 
TaxTMI 
2022 (5) TMI 739
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....nce ruling in respect of the following questions. (a) Appellate authority for advance ruling in its order no. 02/ODISHA-AAAR/Appeal/2020-21 dated 19.03.2021 while endorsing the findings of authority for advance ruling, have concluded that the nature of supply made by NBCC Ltd. (Applicant) to IIT, BBSR vide the agreement dated 02.05.2016 is a work contract services under Central Goods and Services Tax Act (Odisha State Goods and Services Tax Act) and entire contract is eligible for specific rate of tax at 12% of GST (State & centre combine) classifiable under Sr. No. 3 (vi) (b) (classification code 9954) of the table in the Notification No. 11/2017-Central Tax (Rate) dated the 28th June, 2017. (b) Therefore, as the ruling so pronounced governing to the specific works contract, whether the classification and rate of taxes so determined would be applicable to the entire value of the works contract vide agreement date 02.05.2016? (c) Therefore, whether or not the specific rate of tax i.e., 12% vide the orders were made applicable throughout the life of the undergoing contract pertains to GST, on or after 01.07.2017 would liable to the tax rate of 12% vide clause 3(vi) (b) of the ....
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....ernment entity and the value of services pertaining to the subject works contract is correct under clause (vi) (b) of Sl. No. 3 (classification code 9954) of the table in the rate notification no. 11/2017 dated 28th June 2017. 2.5 However, in the said order, honourable bench have denied the specific rate of tax, i.e., 12% on specific component of the entire project. To bring clarity on the subject and on the advice of IIT, the Applicant has filled appeal before the Appellate authority for advance ruling seeking clarity on the issue and emphasizing that the whole project is a single project. 2.6 Appellate authority for advance ruling, Odisha have passed the order no. 02/ODISHA-AAAR/Appeal/2020-21 dated 19.03.2021. In the order Appellate authority have agreed to the findings in the ruling appealed against, except the fact that the specific components of the single contract can be taxed at a rate other then the specific rate applicable to the project, i.e., 12%. Consequently, the value of works contract services vide, agreement dated 02.05.2016 between NBCC and IIT-Bhubneswar is regarded as single composite contract where the whole project is covered under clause (vi) (b) of Sl. No.....
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....In light of all the above, the applicant humbly submits that the classification and applicable rate of taxes on the entire value of services under the subject contract between applicant and IIT- Bhubneswar is at the rate of 12% of taxes and amount, already paid in excess of it during the period prior io the dale of order of appellate authority for advance ruling is taxes in excess and eligible amount for application of refund. It is also being urged to provide guidance for proper procedure for application of refund before the, appropriate authorities. 3.0 The personal hearing was held on 01.10.2021. The applicant appeared through its CA and Representatives. Sri T.K. Agarwalla, CA behalf of the applicant re-iterated the submissions already furnished in the annexure, to the application. During personal hearing, the applicant has submitted fresh written submission which inter-alia read as under; (a) Without prejudice to the submissions made, the Applicant further takes this opportunity to submit place that as per its understanding of the provision of GST Law as date, the term advance ruling has been defined to mean a decision in relation to supplies of goods and services or both be....
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....ich advance ruling is sought by the applicant and relevant facts. The questions before us are as below; (a) Appellate authority for advance ruling in its order no 02/ODISHA-AAAR/Appeal/2020-21 dated 19.03.2021 while endorsing the findings of authority for advance ruling, have concluded that the nature of supply made by NBCC Ltd. (Applicant) to IIT BBSR vide the agreement dated 02.05.2016 is a work contract services under Central Goods and Service Tax Act (Odisha State Goods and Services Tax Act) and entire contract is eligible for specific rate of tax at 12% of GST (State & central combine) classifiable under Sr. No. 3 (vi) (b) (classification code 9954) of the table in the Notification No. 11/2017-Central Tax (Rate) dated the 28th June, 2017. (b) Therefore, as the ruling so pronounced governing to the specific works contract, whether the classification and rate of taxes so determined would be applicable to the entire value of the works contract vide agreement dated 02.05.2016? (c) Therefore, whether or not the specific rate of tax i.e., 12% vide the orders were made applicable throughout the life of the undergoing contract pertains to GST Regime? In other words, whether the ....