No decision can be given in respect to hypothetical question with regard to the GST liability on the consultancy services rendered by some third parties
Levy of GST— As per agreement of M/s. SSNNL with M/s. WAPCOS, M/s. WAPCOS is to provide various type of technical consultancy services to SSNNL to execute the Physical Inspection of Saurashtra Branch Canal (which is having a length of 104.46 kms.). M/s. WAPCOS has in turn, made an agreement with the applicant for the same vide which the applicant will provide these services to M/s. SSNNL through M/s. WAPCOs i.e. the applicant is a sub-consultant in the instant case.
The question on which advance ruling is sought by the applicant reads as under:
(1) The confirmation requested is whether GST is applicable for the consultancy services rendered by various consultancy agencies to Sardar Sarovar Narmada Nigam Limited(SSNNL)?
(2) If such consultancy services is exempted from GST, whether the sub-consultant is also exempted from the payment of GST? If not, what is the rate of GST applicable to the sub-consultant?
Held that— We fail to understand how the applicant expects the Advance Ruling Authorities to answer or to decide on such a hypothetical question with regard to the GST liability on the consultancy services rendered by some third parties to SSNNL. Further, we find the second question also irrelevant to the instant issue since it is connected to the first question. In view of the above facts, we don’t find it necessary to go into the details of the issue in hand as well as the questions raised by them for seeking Advance Ruling as it does not pertain to the services provided by the applicant through M/s. WAPCOS to SSNNL.