TaxTMI 
TaxTMI 
2023 (3) TMI 1321
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....ergy, B-1, Tapovan Vihar, Jagatpura, Jaipur 302020 (Rajasthan) (hereinafter the Applicant) being a registered person (GSTIN is 08AAMFV3606R1ZE) as per the declaration given by him in Form (ARA-01) the issue raised by the applicant is neither pending for proceedings nor proceedings were passed by any authority. The Applicant has submitted the copy of application in Form GST ARA - 01 and also submitted a copy of Challan evidencing payment of application fees of Rs. 5,000/- each under sub-rule (1) of Rule 104 of CGST rules 2017 and RGST Rules 2017 The appellant i.e M/s Vishwas Green Energy, B-1, Tapovan Vihar, Jagatpura, Jaipur (Rajasthan) has raised the following question for advance ruling in the application for Advance Ruling filed by it. Is GST Applicable on GOVT Subsidy? How to Generate GST including Subsidized Invoice? A. SUBMISSION OF THE APPLICANT:( in brief) 1) The Applicant that M/s. Vishwas Green Energy, B-1, Tapovan Vihar, Jagatpura, Jaipur (Rajasthan) is involved in installation of Solar system on roof top and subsidy is provided by Central Govt. for this work through Renewable Energy Corporation. 2) The Applicant that M/s. Vishwas Green Energy, B-1, Tapova....
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.... services or both shall be the transaction value, which is the price actually paid or payable for the said supply of goods or services or both where the supplier and the recipient of the supply are not related and the price is the sole consideration for the supply. (2) The value of supply shall include- a. any taxes, duties, cesses, fees and charges levied under any law for the time being in force other than this Act, the State Goods and Services Tax Act, the Union Territory Goods and Services Tax Act and the Goods and Services Tax (Compensation to States) Act, if charged separately by the supplier; b. any amount that the supplier is liable to pay in relation to such supply but which has been incurred by the recipient of the supply and not included in the price actually paid or payable for the goods or services or both; c. incidental expenses, including commission and packing, charged by the supplier to the recipient of a supply and any amount charged for anything done by the supplier in respect of the supply of goods or services or both at the time of, or before delivery of goods or supply of services; d. interest or late fee or penalty....
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....#2358;ियरी से 133045.92 रुपये प्राप्त किए गए हैं | C. Question(s) on which advance ruling is sought Q.1 Is GST Applicable on GOVT Subsidy? How to Generate GST including Subsidized Invoice? D. PERSONAL HEARING In the matter personal hearing was granted to the applicant on 14.12.2022 and on 03.02.2023. On behalf of the applicant Manoj Kumar Choudhary, (Authorized Representatives) appeared for PH. During the PH, he reiterated the submissions already made in the application. E. COMMENTS OF THE JURISDICTIONAL OFFICER In the matter, comments were asked from Jurisdictional CGST Division C Bhiwadi vide F.No. 5/Comm/AAR/Stae/2022-23/194 dated 14.10.2022 and even no 222-223 dated 01.11.2022, but no response has been received in this matter hence no option left to decide case without comments of jurisdictional officer. F. FINDINGS, ANALYSIS & CONCLUSION: 1) We have carefully examined the statement of facts, supporting documents filed by the Applicant along with application, oral and written submissions made at the t....
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.... packing, charged by the supplier to the recipient of a supply and any amount charged for anything done by the supplier in respect of the supply of goods or services or both at the time of, or before delivery of goods or supply of services; (d) interest or late fee or penalty for delayed payment of any consideration for any supply; and (e) Subsidies directly linked to the price excluding subsidies provided by the Central Government and State Governments. Explanation.-Far the purposes of this sub-section, the amount of subsidy shall be included in the value of supply of the supplier who receives the subsidy. (3) The value of the supply shall not include any discount which is given- (a) before or at the time of the supply if such discount has been duly recorded in the invoice issued in respect of such supply; and (b) after the supply has been effected, if- (i) such discount is established in terms of an agreement entered into at or before the time of such supply and specifically linked to relevant invoices; and (ii) Input tax credit as is attributable to the discount on the basis of document issued by the supplie....