TaxTMI 
TaxTMI 
2025 (4) TMI 418
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....the applicant who had sought it in respect of any matter referred to in sub-section (2) Section 97 for advance ruling. (b) On the concerned officer or the Jurisdictional Officer in respect of the applicant. 3. In terms of Section 103(2) of the Act, this Advance Ruling shall be binding unless the law, facts or circumstances supporting the original advance ruling have changed. 4. Advance Ruling obtained by the applicant by fraud or suppression of material facts or misrepresentation of facts, shall render such ruling to be void ab initio in accordance with Section 104 of the Act. 5. The provisions of both the Central Goods and Services Tax Act and the Tamil Nadu Goods and Services Tax Act (herein referred to as the Act) are t....
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.... imported materials, Department is eligible to avail concessional rate of Custom Duty. As per the contract, Custom Duty is reimbursable at actual based on the documentary evidence i.e. Bill of entry. As per the Bill of Entry, Custom Duty @ 5% (+) 10% Social Welfare Cess (SWC) on Custom Duty (+) GST @ 5% on (Custom Duty (+) SWC) is levied by Custom Department. IPRC has already reimbursed the Customs Duty @ 5% (+) 10% Social Welfare Cess (SWC) on Custom Duty to Tata Projects Limited, Mumbai. With respect to IGST, IPRC is willing to reimburse the amount equivalent to IGST as per the Bill of Entry. However, Tata Projects Limited, Mumbai have claimed IGST @ 12% on (Custom Duty (+) SWC) as the applicable rate of GST for Work Contract is 12%. Acco....
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....f the applicant and M/s. Tata Projects Limited. 5.2 As per the agreement, IPRC reimburse/pay goods and Service Tax (GST) and Customs Duty as applicable for the materials (indigenous & imported) at actuals at the rate prevailing at the time of transaction. While M/s. Tata Projects Limited imports goods at concessional rate of customs duty and IGST, they are invoicing the applicant with applicable GST @12% as works contract service. Further, while claiming reimbursement of Customs duty also, M/s. TPL is submitting claim with 12% IGST even though it is only 5% as per Bill of Entry. Accordingly, IPRC is facing difficulty in settling the difference amount of GST due to lack of clarity on the admissibility of the transaction with M/s. Tata Pro....
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.... seeking an answer as to whether the rate of GST reimbursable to M/s. Tata Projects Limited, Mumbai shall be 5% as per the Bill of Entry or 12% considering that the overall contract falls within the definition of the Works Contract. Further, in SI.No.13 of the application dated 28.03.2024 for advance ruling filed by the applicant, they have indicated that the said query falls under the scope of 'Determination of the liability to pay tax on any goods or services or both'. From the statement of facts furnished by the applicant in their application and from the submissions made during the personal hearing, we come to understand that the determination of the liability to pay tax vests with the contractor M/s. Tata Projects Limited, Mumb....