2019 (3) TMI 148 – AUTHORITY FOR ADVANCE RULING, MAHARASHTRA – TMI – Maintainability of Advance Ruling application – applicable fee not paid – Circular No. 25/25/2017-GST – Held that:- It is mandatory as section 97(1) read with Rule 104 of the CGST/MGST Act to pay applicable fee of ₹ 5000/- each under SGST and CGST Act to be deposited as per the provision of Section 49 of the Act. If not the application would be treated as an incomplete application liable for rejection – In the instant case, applicant has deposited only a fee of ₹ 5000/- and not the full amount.
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As such application is incomplete and is liable for rejection – application for Advance Ruling rejected as being not maintainable. – GST-ARA-85/2018-19/B-16 Dated:- 23-1-2019 – SHRI B. TIMOTHY, AND SHRI B. V. BORHADE, MEMBER PROCEEDINGS (Under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) The present application has been filed under section 9
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tor for execution of the project . 3) Question(s) on which Advance Ruling is required – 1. Whether, as per notification no 01/2018-Central Tax (Rate) dated 25 January, 2018 can works 4) Statement of Fact for Question no.(1):- Mr. Madan Tanbani Khadgi, the proprietor of THE KREATIONS BUILDERS AND DEVELOPMENTS having registered office at 602, Shivalya, Plot No 10, Sector 11, Kharghar Navi Mumbai 410210 is registered Taxable Person holding GSTN 27AGOPK7162P120, which has entered into agreement with M/s. Loomcraft Shade Systems Private Limited for providing works contract services. The entire project is a residential project with each residential unit having an area of with less than 60 sq. meters. The said project gets infrastructure status vide Notification of Government of India, Ministry of Finance. department of Economics Affairs vide F. No. 13/06/2009.INF, dated the 304 March, 2017 .The Loomcraft Shade Systems Private Limited wish to raise the invoice on THE KREATIONS, at GST 18% con
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status of Affordable Housing. Based on combined reading of this press release and notification THE KREATIONS is charging 6% GST on their services. 5). Statement containing the applicant's interpretation of law and/or facts, as the case may be, in respect of the aforesaid questions i.e. (applicant's view point and submissions on issues on which the advance ruling is sought) Interpretation for question (1) – 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. 01/2018 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. Interpretation for question (2) – As per Consolidated Notification No. 11/2017 Central Tax (Rate) which is amended vide notification No 1/2018-Centra
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their application to be entertained and they were also requested to reframe the questions as per the section 97 of CGST/MGST ACT within 8 days as the questions raised by them were not pertaining to applicant as required under the provisions of section 95 of GST Act and hence not maintainable. However, nobody attended on behalf of the applicant nor submitted any details in relation to PH held on 28.11.2018. To give the applicant a reasonable opportunity of being heard, this office has contacted the applicant on 14.01.2019 in the issue of reframing of their questions, but response has been received by them till 16.1.2019. Hence we are constrained to decide present application on the basis of available records. 7. OBSERVATION – It is mandatory as section 97(1) read with Rule 104 of the CGST/MGST Act to pay applicable fee of ₹ 5000/- each under SGST and CGST Act to be deposited as per the provision of Section 49 of the Act. If not the application would be treated as an incomplete ap
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