Levy of GST — the applicant, seeking an advance ruling in respect of the following questions:

1. Whether in the facts & circumstances of case, applicant is liable to pay GST in respect of Tax Invoice No.01 dated 25/06/2018 / R.A. Bill No.22 for Rs.2,42,09,594/-, toward civil and interior work done of M/s Oil & Natural Gas Corporation Ltd. under provision CGST Act.

2. If the ruling on above question is affirmative, kindly clarify rate of tax applicable thereon.

3. Whether in the facts and circumstances of case, applicant is liable to pay GST on proposed reimbursement of Rs.1,92,50,247/- from M/s Oil & Natural Gas Corporation Ltd., toward operational site expenses and claim toward rectification of water damages, pertaining to original civil & interior work contract awarded by M/s. Oil & Natural Gas Corporation Ltd.

4. If the ruling on above question is affirmative, kindly clarify rate of tax applicable thereon.

Held that—
we find that even in the subject case where the invoice is not issued by the applicant, the work was already undertaken and completed well before the GST regime. Hence even in this case the activities undertaken by the applicant, does not pertain to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant as per the provisions of Section 95 of the GST Act. Hence we find that this authority cannot answer question raised above.—Woodkraft India Limited, In Re… [2020] 22 TAXLOK.COM 137 (AAR-Maharashtra)