TaxTMI 
TaxTMI 
2025 (11) TMI 108
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....atter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act, 2017 would also mean reference to the corresponding similar provisions in the APGST Act, 2017. 3. It is observed that the queries raised by the applicant fall within the ambit of Section 97 of the GST ACT. The applicant has paid through Electronic Cash Ledger Rs. 5,000/- under SGST (DC3706250134842 dated 24.06.2025), and another Rs. 5,000/- under CGST (DC3706250134842 dated 24.06.2025) towards the fee for Advance Ruling. The Applicant has declared that the questions raised in the application have neither been decided by nor are pending before any authority under any provisions of the GST Act 4. Brief Facts of the case: M/s Crux Prestressing Systems Pvt Ltd (the Applicant/the Company), has been engaged in the structural engineering and construction sector, offering a suite of specialized services that include Post-Tensioning Solutions, Turnkey Structural Execution, Structural Design & Consultancy, Retrofitting & Strengthening and Quality Assurance & Technical Support. For providing these services, th....
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....dvance ruling sought by the applicant doesn't fall under the scope of provisions of section 97(2) of the CGST Act, 2017. Hence, the subject issue may be decided on merits. 6. Statement of relevant facts having a bearing on the question(s) raised. A. M/s Crux Prestressing Systems Pvt Ltd was enrolled before the Autonaga GST Range Guntur Commissionerate from 1.7.2017. It is a Private Limited Company incorporated under the Companies Act, 2013. B. The Crux providing following services to clients a. Post-Tensioning Solutions: The Crux enhances structural integrity using post-tensioning methods, enabling longer spans, reduced material usage, and improved performance in bridges, slabs, and high-rise buildings. b. Turnkey Structural Execution: The Crux from design to delivery, Crux manages complete structural projects with precision, timely execution, and uncompromising quality on specific client requirements. c. Structural Design & Consultancy: The Crux expert engineers provide tailored structural designs, value engineering, and technical consultancy, ensuring safe, efficient, and cost-effective solutions. d. Retrofitting & Strengthening: T....
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....entral GST) and SGST (State GST) if supply is intrastate 2. IGST (integrated tax) if the supply is inter-state 3. Applicant understands that levy and collection of the CGST is governed by the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the 'CGST Act') and levy and collection of SGST is governed by respective state GST Acts [Andhra Pradesh Goods and Services Tax Act (APGST), 2017 for the state of Andhra Pradesh]. Similarly, levy and collection of IGST are governed by Integrated Goods and Services Act,2017 (hereinafter referred to as the 'IGST Act'). Hereinafter, the reference to CGST Act, 2017 or CGST Rules, 2017 may be considered as a reference to APGST Act, 2017 or AP GST rules, 2017 or IGST Act, 2017 also as it contains similar provisions. 4. Applicant understands that the activity undertaken by Applicant falls within the scope of the 'supply' as defined under Section 7 of CGST Act, 2017 (which was made applicable to IGST) and also under Section 7 of AP GST Act, 2017. 5. Notification No. 1/2017-C.T (Rate) dt.28 06.2017 was issued to prescribe rare of tax under the CGST Act. Similar notifications are also issued un....
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....lause (b), the time of supply shall be the date of entry in the books of account of the recipient of supply: Provided further that in case of supply by associated enterprises, where the supplier of service is located outside India, the time of supply shall be the date of entry in the books of account of the recipient of supply or the date of payment, whichever is earlier. 4. In case of supply of vouchers by a supplier, the time of supply shall be- a. the date of issue of voucher, if the supply is identifiable at that point; or b. the date of redemption of voucher, in all other cases. 5. Where it is not possible to determine the time of supply under the provisions of sub-section (2) or sub-section (3) or sub-section (4), the time of supply shall -- a. in a case where a periodical return has to be filed, be the date on which such return is to be filed; or b. in any other case, be the date on which the tax is paid. 6. The time of supply to the extent it relates to an addition in the value of supply by way of interest, late fee or penalty for delayed payment of any consideration shall be the date on which the supplier receives such ....
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....ulars and in such manner as may be prescribed: Provided that the registered person may not issue a bill of supply if the value of the goods or services or both supplied is less than two hundred rupees subject to such conditions and in such manner as may be prescribed; ] d. a registered person shall, on receipt of advance payment with respect to any supply of goods or services or both, issue a receipt voucher or any other document, containing such particulars as may be prescribed, evidencing receipt of such payment; e. where, on receipt of advance payment with respect to any supply of goods or services or both the registered person issues a receipt voucher, but subsequently no supply is made and no tax invoice is issued in pursuance thereof, the said registered person may issue to the person who had made the payment, a refund voucher against such payment; f. a registered person who is liable to pay tax under sub-section (3) or sub-section (4) of section 9 shall issue an invoice in respect of goods or services or both received by him from the supplier who is not registered on the date of receipt of goods or services or both; g. a registere....
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....nal Hearing was conducted on 29.08.2025, for which the authorized representative Sri. Ravi Teja, Charted Accountant along with Sri. Sekhar Kamineni, Director appeared and reiterated the facts narrated in their application and submitted the following documents: 1) Registration Certificate in Form GST RED-06. 2) Letter of Award, Scope of Works Crux Vs. Main Contractor/Ower, Delivery Challancs, Tax Invoices issued by the applicant, E-way bill details relating to its clients (Five in number). 8. Discussion and Findings: We have carefully examined the application filed by M/s Crux Prestressing Systems Pvt. Ltd., along with the supporting submissions. The applicant has raised questions essentially relating to the movement of materials and machinery to various customer sites, and the documents required for such movement. Specifically, the applicant seeks clarity on: • Documents required, apart from Delivery Challan (DC) and e-Way Bill, for sending materials to construction sites; • Documents for transporting machinery to sites for servicing; and • Documentation challenges in respect of cross-border movement of materials and ma....