TaxTMI 
TaxTMI 
2023 (1) TMI 77
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....nst it before the West Bengal Appellate Authority for Advance Ruling, constituted under Section 99 of the West Bengal Goods and Services Tax Act, 2017, within a period of thirty days from the date of communication of this Ruling, or within such further time as mentioned in the proviso to Section 100 (2) of the GST Act. Every such appeal shall be filed in accordance with Section 100 (3) of the GST Act and the Rules prescribed thereunder, and the Regulations prescribed by the West Bengal Authority for Advance Ruling Regulations, 2018. 1.1 At the outset, we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 (the CGST Act, for short) and the West Bengal Goods and Services Tax Act, 2017 (the WBG....
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.... Whether the applicant is required to issue tax invoice to State Government Department/ Directorate on the contract value as determined by the department where the applicant is working as a "Project Implementing Agency"? 1.5 The aforesaid question on which the advance ruling is sought for is found to be covered under clause (e) and (g) of sub-section (2) of section 97 of the GST Act. 1.6 The applicant states that the question raised in the application has neither been decided by nor is pending before any authority under any provision of the GST Act. 1.7 The officer concerned from the Revenue, in his reply through e-mail, has submitted that a show cause notice has been issued against the applicant by the Additional Director, DGGI, K....
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....cant thereafter enters into agreement with selected contractor for detailed execution of work and terms of payment. • The applicant monitors and supervises the work in order to ensure that the work conforms to the specifications and drawings. • The contractor issues tax Invoice to the applicant along with Running Account (RA) Bill and the applicant, upon verification of the same, intimates the concerned Department/ Ordering authority about the completion of the work and places the requisition of fund to pay to the Contractor. • When the concerned Department/Ordering authority issues completion certificate for the said works and releases the fund to the applicant, payment is released to the contractor a....
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....ransparent tendering process. • The Administrative Department shall make a primary verification of the claim with reference to work done and scrutinize the Bills for Agency fee and charges for work done. After satisfaction about the claim, the Administrative Department shall process the bill of the Agency for payment through Treasury/Pay & Accounts Office. • On the basis of the completion certificate the Administrative Department shall make necessary entry of such fixed asset of the State Government in the Fixed Asset Register of the Department. 2.3 The applicant submits that the aforesaid clarification along with the procedure to be followed clearly indicates that his work is to facilitate in execution of the e....
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....that for the purpose of implementing any work assigned to him as an 'executing agency', he enters into two separate contracts with the Department concerned and the contractor respectively. The contractor, being the L1 bidder, procures materials, engages labour as and when required on which the applicant has no control. 2.7 The applicant contends further that the property in goods used in the execution of works is directly transferred from contractor to concerned Department through principle of accretion, accession or blending and the applicant neither holds, nor in a position to transfer the property in goods used thereon. Hence, the contract between the concerned Department and the applicant should not be treated as 'works contract' as ....
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....make payment to the contractor. As the applicant issues work order to the contractor, admittedly the contractor makes supply to the applicant and issues tax invoices for such supply. Clause (93) of section 2 of the GST Act speaks that "recipient" of supply of goods or services or both, means- (a) where a consideration is payable for the supply of goods or services or both, the person who is liable to pay that consideration; (b) where no consideration is payable for the supply of goods, the person to whom the goods are delivered or made available, or to whom possession or use of the goods is given or made available; and (c) where no consideration is payable for the supply of a service, the person to whom the servic....