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SOM VCL (JV)
(Authority for Advance Ruling, Tamilnadu)

Hon'ble Judges:

T.G. VENKATESH
K. LATHA
Pet. Counsel
---
Res. Counsel
---

Petitioner / Applicant

SOM VCL (JV)
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Tamilnadu

Date Mar 22, 2022
Order No.

TN/10/ARA/2022

Citation

2022(3) TAXREPLY 5675
Original Order
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ORDER

SOM VCL(JV), 11/F Second Floor, Main Road, Sri Renga Narayana Puram, Tirunelvali-627120 (hereinafter called the Applicant) are registered under GST with GSTIN 33ABIAS3460L1Z8. The applicant has sought Advance Ruling on the following questions:- 1. Whether the execution of works contract service at Kudankulam Nuclear Power Project would be covered under S.No vi (or) vii of Notification No.24/2017 dated 21.09.2017 attracting GST@12% or 18% 2. The assessee had already charged GST @12% on its invoices for the works contract service provided. In case the rate of GST is determined to be 18% instead of 12% should we pay the differential tax through debit note under GSTR 1? The Applicant has submitted the copy of application in Form GST ARA - 01 and also submitted a copy of Challan evidencing payment of application fees of ₹ 5,000/- each under sub-rule (1) of Rule 104 of CGST rules 2017 and SGST Rules 2017. 2.1 The applicant has stated that they are engaged in execution of....

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