Page 182 - GSTL_16th July 2020_Vol. 38_Part 3

420 GST LAW TIMES [ Vol. 38
(a) The final output or basis of consideration of quantum of min-
eral extracted, whereas supply of machinery is not done with
M/s. AMP but to he himself (as discussed supra point 5);
(b) Works Contract Services (hereinafter WCS) as defined in Sec-
tion 2(119) of CGST Act, 2017 is “a contract for building, con-
struction, fabrication, completion, erection, installation, fitting out,
improvement, modification, repair, maintenance, renovation, altera-
tion or commissioning of any immovable property wherein transfer
of property in goods (whether as goods or in same other farm) is in-
volved in the execution of such contract”. Thus, the foremost
conditions of WCS are that it leads to creation of an immova-
ble property and then transfer of the said property in goods,
whereas in the instant case, no immovable property is created
and question of transfer does not arise as ownership of the
property and minerals is with M/s. AMP.
(9) Further, the contention raised by the applicant that his issue is simi-
lar to matter discussed in advance ruling order passed by Jhar-
khand Authority for Advance Ruling (JAAR) vide Order No.
JHR/AAR/2018-19/01, dated 2-8-2018 is also not tenable on the
ground that the order passed by JAAR is related to a partnership
firm which is engaged in providing works contract services to a
government entity whereas in the instant case, both facts are non-
existing.
(10) Section 97(2) of CGST Act, 2017 delineates clauses under which an
applicant can sought advance ruling, which are as following -
(2) The question on which the advance ruling is sought under this
Act, shall be in respect of, -
(a) classification of any goods or services or both;
(b) applicability of a notification issued under the provisions of
this Act,
(c) determination of time and value of supply of goods or services
both;
(d) admissibility of input tax credit of tax paid or deemed to have
been paid;
(e) determination of the liability to pay tax on any goods or ser-
vices or both;
(f) whether applicant is required to be registered;
(g) whether any particular thing done by the applicant with re-
spect to any goods or services or both amounts to or results in
a supply of goods or services or both, within the meaning of
that term.
We find that the issue raised by the applicant in question 2 and 3 are
beyond the scope of this authority as it is not covered under Section
97(2) of the CGST Act, 2017.
F. In view of the foregoing, we rule as follows :-
GST LAW TIMES  16th July 2020  182