2018 (11) TMI 406 – AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH – TMI – Request for withdrawal of their advance ruling application – Rate of GST – composite supply of works contract provided to M/s. APSPDCL – Held that:- Since the applicant withdrew the application before personal hearing, the same is dismissed. – AAR/AP/07(GST)/2018 in Application No. AAR/27(GST)/2018 Dated:- 9-10-2018 – SRI. J.V.M SARMA AND SRI. AMARESH KUMAR, MEMBER Present for the Applicant: Sri. V.M. Madhukar Reddy Present for the Jurisdictional Officer: Remarks Received Note: Under Section 100 of the APGST Act 2017, an appeal against this ruling lies before the appellate authority for advance ruling constituted under section 99 of APGST Act 2017, within a period of
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ty is falling under the definition of Government Entity , as prescribed under Notification No. 31/2017-Central tax (rate), dated : 13.10.2017? 2. Whether works contract agreements awarded by APSPDCL in respect of DDUGY for which grants/ subsidies from GOI/ GoAP are embedded in expenditure plan/ budget are entitled to fit in the nature of non-commercial under the said Notification with retrospective effect 13.10.2017? 3. In which case, what is the procedure laid down under the GST law to claim the tax paid in excess of 12% (18%-12%) for the period from date of Notification till the date of circular in order to pass on the same to APSPDCL as per their circular dated 04.06.2018? 4. If the applicable rate of GST is 12%, in view of the above wha
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