In Re: Sanghamitra Constructions
GST
2018 (11) TMI 406 – AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH – TMI
AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH – AAR
Dated:- 9-10-2018
AAR\/AP\/07(GST)\/2018 in Application No. AAR\/27(GST)\/2018
GST
SRI. J.V.M SARMA AND SRI. AMARESH KUMAR, MEMBER
\nPresent for the Applicant: Sri. V.M. Madhukar Reddy
\nPresent for the Jurisdictional Officer: Remarks Received
\nNote: 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 30 days from the date of service of this order.
\nM\/s. Sanghamitra Constructions, (hereinafter also referred as applicant), having GS<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 13.10.2017? = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" In Re: Sanghamitra ConstructionsGST2018 (11) TMI 406 – AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH – TMIAUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH – AARDated:- 9-10-2018AAR\/AP\/07(GST)\/2018 in Application No. AAR\/27(GST)\/2018 GSTSRI. 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 … Continue reading “In Re: Sanghamitra Constructions”<\/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-14877","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14877","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=14877"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14877\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14877"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=14877"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=14877"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n2. 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?
\n3. 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?
\n4. If the applicable rate of GST is 12%, in view of the above what is the rate applicable for the work done by sub- contractor?
\nIn this connection, the authority for advance ruling requeste<\/p>\n
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