The Application for advance rulingis rejected as being not maintainable.
Advance Ruling— Whether, as per notification no. 1/2018 - Central Tax (Rate) dated 25th January, 2018 can works?
The main work contractor falls in the definition of composite supply of works contract as per sub section 119 of Section 2 of CGST Act. So as per notification no. 1/2018 Central Tax (Rate) SL No. 3{v}(da) a concessional rate of GST of 6% can be charged to a project even if the project is not registered with any central or state authorities and fall within the ambit Of notification F No. 13/6/2009 INF, dated the 30 March, 2017.
Held that— We have gone through the application and submissions made by the applicant. They were informed that there was a short payment of fees of Rs.5000/- which was required to be paid by them for their application to be entertained.
The Application for advance ruling is rejected as being not maintainable.
The Application for advance rulingis rejected as being not maintainable.
Advance Ruling— Whether, as per notification no. 1/2018 - Central Tax (Rate) dated 25th January, 2018 can works?
The main work contractor falls in the definition of composite supply of works contract as per sub section 119 of Section 2 of CGST Act. So as per notification no. 1/2018 Central Tax (Rate) SL No. 3{v}(da) a concessional rate of GST of 6% can be charged to a project even if the project is not registered with any central or state authorities and fall within the ambit Of notification F No. 13/6/2009 INF, dated the 30 March, 2017.
Held that— We have gone through the application and submissions made by the applicant. They were informed that there was a short payment of fees of Rs.5000/- which was required to be paid by them for their application to be entertained.
The Application for advance ruling is rejected as being not maintainable.