In Re: Utility Powertech Ltd.,
GST
2018 (7) TMI 882 – AUTHORITY FOR ADVANCE RULINGS, CHHATTISGARH – 2018 (14) G. S. T. L. 544 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULINGS, CHHATTISGARH – AAR
Dated:- 14-6-2018
STC\/AAR\/02\/2018
GST
S.K. BUXY AND RAJESH KUMAR SINGH, MEMBER
\nRULING
\n1. The Applicant M\/s Utility Powertech Ltd. Sipat Bilaspur, having GSTIN 22AAACU3458P1Z1, engaged in providing manpower supply services to NTPC BHEL Power Projects Pvt. Ltd. (NBPPL), Mannavaram in Andhra Pradesh, (GST No. 37AACCN9505A1ZQ) has filed the application U\/s 97 of the Chhattisgarh Goods & Services Tax Act, 2017, seeking advance ruling on the following points :-
\na. Whether the applicant is required to charge IGST or CGST and SGST on the manpower supply services provided to M\/s NTPC BHEL Power Projects Pvt Ltd. (NBPPL), Mannavaram in Andhra Pradesh.
\nb. Whether such transaction will be categorized as an intrastate or interstate transaction?
\nc. If the applicant charge IGST on suc<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n state and intends to issue invoices regarding supply of manpower services to M\/s NBPPL, Mannavaram (A.P.) by charging IGST on the same. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n of input tax credit of tax paid or deemed to have been paid; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" In Re: Utility Powertech Ltd.,GST2018 (7) TMI 882 – AUTHORITY FOR ADVANCE RULINGS, CHHATTISGARH – 2018 (14) G. S. T. L. 544 (A. A. R. – GST)AUTHORITY FOR ADVANCE RULINGS, CHHATTISGARH – AARDated:- 14-6-2018STC\/AAR\/02\/2018 GSTS.K. BUXY AND RAJESH KUMAR SINGH, MEMBER RULING 1. The Applicant M\/s Utility Powertech Ltd. Sipat Bilaspur, having GSTIN 22AAACU3458P1Z1, engaged … Continue reading “In Re: Utility Powertech Ltd.,”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-12603","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12603","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=12603"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12603\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12603"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=12603"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12603"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n4. Personal Hearing: -In keeping with the established principles of natural justice, personal hearing in the matter was extended to the applicant. Shri Mahavir S. Jain, CA and Shri Naresh P Nahar CA authorized by the Resident Manager of the applicant, M\/s Utility Powertech Ltd., Sipat, Bilaspur, (C.G.), appeared before us for hearing on 24.5.2018 and reiterated their above contentions.
\n5. The legal position, Analysis and Discussion:-
\nThe provisions for implementing the CGST Act and CGGST Act, 2017 are similar.
\nThe Applicant, based at Seepat, Bilaspur(CG) has been awarded a contract for manpower supply at Mannavaram (Andhra Pradesh) by M\/s NTPC BHEL Power Project Pvt. Ltd., Mannavaram (Andhra Pradesh).The applicant has submitted that considering such supply of manpower service as interstate transaction, it wants to issue invoices charging IGST, upon<\/p>\n
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\n(e) determination of the liability to pay tax on any goods or services or both;
\n(f) whether applicant is required to be registered;
\n(g) whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both, within the meaning of that term.
\nU\/s 103 of CGGST Act, 2017:- Applicability of advance ruling –
\n1. The advance ruling pronounced by the Authority or the Appellate Authority under this Chapter shall be binding only –
\n a. On the applicant who had sought it in respect of any matter referred to in sub-section (2) of section 97 for advance ruling;
\n b. On the concerned officer or the jurisdictional officer in respect of the applicant.
\n5.1 The applicant has sought advance ruling regarding:-
\n(i) Labour supply service to the firm situated in Andhra Pradesh and considering it as interstate transaction wants to charge IGST on invoices <\/p>\n
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