2023 (10) TMI 471

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....2017 read with Rule 104 of CGST/TGST Rules. 2. At the outset, it is made clear that the provisions of both the CGST Act and the TGST 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 TGST Act. Further, for the purposes of this Advance Ruling, the expression 'GST Act' would be a common reference to both CGST Act and TGST Act. 3. It is observed that the queries raised by the applicant fall within the ambit of Section 97 of the GST ACT. The Applicant enclosed copies of challans as proof of payment of Rs. 5,000/- under SGST and Rs. 5,000/- under CGST towards the fee for Advance Ru....

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....h at planning was based on data provided by the Department based on GSI maps etc. 4.5 However that, during execution it was noticed that the properties of strata encountered were varying than those available for planning during bidding. This has resulted in lower work progress, heavy consumption of spares, consumables, power etc. 4.6 That the matter was represented to the Government requesting to revise the rates for underground excavation and lining concrete. 4.7 That the Government considered the matter and agreed for Rate revision for the changed site conditions beyond agreement period as per the observed data vide Government memo No. 5590/Proj.I/A1/2021 dated 07-09-2021. 4.8 That after scrutinizing the observed data, the Government ....

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....d day shall be deemed to be an amount received towards a supply under the CGST Act. Therefore the said amount attracts CGST and SGST. 7. DISCUSSION & FINDINGS: The Applicant has received consideration for the works executed by him prior to the appointed day i.e., 01-07-2017 due to upward revision. Therefore this situation falls under clause (a) of sub sec (2) of sec (142) of the CGST Act 2017. The said sub section abstracted here under : "Where, in pursuance of a contract entered into prior to the appointed day, the price of any goods or services or both is revised upwards on or after the appointed day, the registered person who had removed or provided such goods or services or both shall issue to the recipient a supplementary invoice o....