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TaxReply India Pvt Ltd

NHPC LIMITED
(Authority for Advance Ruling, Uttarakhand)

Hon'ble Judges:

VIPIN CHANDRA
AMIT GUPTA
Pet. Counsel
N K Gupta
J C Pant
Res. Counsel
Na

Petitioner / Applicant

NHPC LIMITED
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Uttarakhand

Date Oct 22, 2018
Order No.

10/2018-19

Citation

2018(10) TAXREPLY 375
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ORDER

1. This is an application under Sub-Section (1) of Section 97 of the CGST/SGST Act, 2017 (herein after referred to as Act) and the rules made thereunder filed by M/s. NHPC, Admin Building, Tanakpur Power Station, Banbasa, Uttrakhand seeking an advance ruling on following issues: (a) Whether they are required to pay GST under reverse charge in terms of Notification No. 13/2017 dated 28.06.2017 while making payment to PWD, Uttrakhand for construction of road; (b) What is the time of supply when advance payment is released to PWD, Uttrakhand; (c) Whether the amount deposited with Central Fund i.e Uttranchal CAMPA and reimbursed by MEA considering as part cost of the road is liable for GST. 2. Advance Ruling under GST means a decision provided by the authority or the appellate authority to an applicant on matters or on questions specified in sub section (2) of section 97 or sub section (1) of section 100 in relation to the supply of goods or services or both be....

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