Agrawal Buildcon, In re - Taxpublishers.in

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The Tax Publishers 2023 TaxPub(GST) 73 (AAR-Chhatt) : (2023) 109 ITPJ (G) 0686 GAR153033 IN THE AUTHORITY FOR ADVANCE RULING, CHHATTISGARH SONAL K. MISHRA & RAJESH KUMAR SINGH, MEMBER Agrawal Buildcon, In re No. STC/AAR/04/2022 15 June, 2022 Proceedings [Under section 98 of the Chhattisgarh Goods & Services Tax Act, 2017 (herein- after referred to as CGGST Act, 2017)] M/s. Agrawal Buildcon, C/a Agrawal Traders, Main Road, Korba, Chhattisgarh, 495677 (here in after referred to as the applicant) GSTIN-22ASSPA1067D127 has filed an application under section 97 of the Chhattisgarh Goods & Services Tax Act, 2017 dated 2-2-2022 enclosing duly filled in Form ARA-01(the application form for Advance Ruling) along with certain annexure and attachments seeking advance ruling as to- What should be the rate of tax on their work, will it be 12% or 18%? ; What is the current tax rate of tax on their work, Is there any change on rote of Tax since 1-1-2022 or till date. 2. Facts or the case: - 2.1 As forthcoming from the above ARA-01 filed by the applicant, the applicant mainly deal with construction work and it has further been their submission that a firm / party had received a work order from RITES Ltd., and that the applicant too wishes to participate in the some kind of work. Accorciingly, they have filed the instant ARA-01. in order to have a clear view about the tax rate of the civil works for the construction of Kusmunda S&T work and other TMS & Crew rest room at various five locations within 2.8Km length of siding area in connection with construction of rail infrastructure for providing Railways siding at SECL Kusmunda Project, District Korba, Chhattisgarh for dispatch of washed and raw cool. The applicant also enclosed a copy of the said Letter of Acceptance pertaining to the third party/firm referred to above. SUBSCRIBE FOR FULL CONTENT

The Tax Publishers 2023 TaxPub(GST) 73 (AAR-Chhatt) : (2023) 109 ITPJ (G) 0686

GAR153033

IN THE AUTHORITY FOR ADVANCE RULING, CHHATTISGARH

SONAL K. MISHRA & RAJESH KUMAR SINGH, MEMBER

Agrawal Buildcon, In re

No. STC/AAR/04/2022

15 June, 2022

Proceedings

[Under section 98 of the Chhattisgarh Goods & Services Tax Act, 2017 (herein- after referred to as CGGST Act, 2017)]

M/s. Agrawal Buildcon, C/a Agrawal Traders, Main Road, Korba, Chhattisgarh, 495677 (here in after referred to as the applicant) GSTIN-22ASSPA1067D127 has filed an application under section 97 of the Chhattisgarh Goods & Services Tax Act, 2017 dated 2-2-2022 enclosing duly filled in Form ARA-01(the application form for Advance Ruling) along with certain annexure and attachments seeking advance ruling as to-

What should be the rate of tax on their work, will it be 12% or 18%? ; What is the current tax rate of tax on their work, Is there any change on rote of Tax since 1-1-2022 or till date.

2. Facts or the case: -

2.1 As forthcoming from the above ARA-01 filed by the applicant, the applicant mainly deal with construction work and it has further been their submission that a firm / party had received a work order from RITES Ltd., and that the applicant too wishes to participate in the some kind of work. Accorciingly, they have filed the instant ARA-01. in order to have a clear view about the tax rate of the civil works for the construction of Kusmunda S&T work and other TMS & Crew rest room at various five locations within 2.8Km length of siding area in connection with construction of rail infrastructure for providing Railways siding at SECL Kusmunda Project, District Korba, Chhattisgarh for dispatch of washed and raw cool. The applicant also enclosed a copy of the said Letter of Acceptance pertaining to the third party/firm referred to above.