Authority for Advance Ruling (AAR)

Question:- Whether input tax credit is available in relation to goods and services received for increasing the height of Tailing Dam used to disposal and treatment of hazardous waste of mining operations, known as tailings in terms of Section 17(5)(c) and 17(5)(d) of the Central Goods and Service Tax Act, 2017?

Q1. It is requested whether the GST Search can be conducted other than the place specified in the Search warrant ?

 Q2. Whether the cash or valuables can be seized by the department from the place other than specified and authenticated in the search warrant ? 

Q3. Whether the cash and goods pertaining to the person other than the assessee can be seized by the Department? 

Q4. Whether the cash seized can be confiscated, whether the cash fall in the category of the Goods as per the GST act. 

Q5. Whether the goods pertaining to other person can be seized and confiscated 

Q6. Whether the penalty can be imposed and demand may be raised in the hands of the other person; other than assessee?

 Q7. Whether the cash pertaining to other person, for which the explanation has already been provided by the assessee and supporting documents like affidavits and other explanations by the owner of the cash seized are already on record of the adjudicating authority and then too the cash is not released, whether it is correct to seize the cash and confiscate the same as goods? 

Q8. Whether the goods pertaining to the other person kept at the place of Assessee, be deemed to be of the assessee. 

Q9. Whether the cash can be seized from the home of the Assessee as well as the home of his relatives (Brother)?

 Q10. Whether the cash seized from two different premises can be clubbed and assessed in hands of Assessee?

 Q11. Whether the affidavits and requests can be ignored by the Department and confiscation of the goods and cash pertaining to the other persons, other than assessee can be done in the hands of the assessee? Since the applicant has requested for withdrawal of the application therefore, their request to withdraw the application is considered. Hence, no ruling is given.

1. Whether the work undertaken by the Applicant under Self-Execution Scheme through third-party contractors to shift/ re-route the transmission lines of Pashchimanchal Vidyut Vitran Nigam Limited (hereinafter referred to as “PVVNL”) can be treated as “supply” of service in terms of Section 7 of the CGST Act, 2017 between the Applicant & PVVNL? 

2. Whether there is any Assets Transfer from the Applicant to PVVNL and vice versa? 

3. Whether, at first paying GST amount on the entire value of the work done to the third-party contractors (including the cost shifting/ modification of the transmission line) and then again paying GST amount (in the name of assets transfer Charges) on the entire value of work plus supervision charges to PVVNL would result in double taxation? This is because GST is a tax on the supply of goods and services, and the same transaction should not be taxed twice. If both the contractor and PVVNL are charging GST on the same work or service, it implies that the Applicant is paying GST twice for the same transaction, which is not the intended purpose of the tax system.

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