2024 (2) TMI 230

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....ead with Rule 104 of CGST Rules, 2017 and Section 97 of KGST Act, 2017 read with Rule 104 of KGST Rules, 2017, in FORM GST ARA-01 discharging the fee of Rs. 5,000/- each under the CGST Act and the KGST Act. 2. The applicant is a Limited Liability Partnership concern registered under the provisions of Central Goods and Services Tax Act, 2017 as well as Karnataka Goods and Services Tax Act, 2017 (hereinafter referred to as the CGST Act and KGST/SGST Act respectively). The applicant is providing architectural and structural design consultancy services. 3. The applicant has sought advance ruling in respect of the following questions: i. Applicability of GST rate for revenue sharing scenarios between the joint bidders / partners o....

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....om GST. 6. Applicant's Interpretation of Law: 6.1 The applicant is of the view that the rate of GST applicable on revenue sharing between joint bidders / partners for a particular project must be the same as is applicable to the client. PERSONAL HEARING / PROCEEDINGS HELD ON 13.07-2023 7. Sri Vishal Pujar, Partner appeared for personal hearing proceedings held on 13.07.2023 and reiterated the facts narrated in their application. FINDINGS & DISCUSSION 8. At the outset we would like to make it clear that the provisions of CGST Act, 2017 and the KGST Act, 2017 are in pari-materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particu....

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....ssociation with M/s Vistar AEC Consultants LLP (herein referred as VACL); that TMC will pay GTBL on receipt of invoice; that the agreement is signed by city engineer, TMC and one of the partners of GTBL and not signed by M/s Vistar AEC Consultants LLP. This shows that there is no privity of contract between TMC and M/s Vistar AEC Consultants LLP. 11. The Applicant has also submitted a copy of the agreement between M/s Grant Thornton Bharat LLP and M/s Vistar AEC Consultants LLP. After going through the agreement, we observed that GTBL is the lead consultant and VACL, i.e, the Applicant, will support the lead consultant; that GTBL will be acting on behalf of the parties; that the share of each party on overall project fee shall be made in....