2018 Taxo.online 336

R/SPECIAL CIVIL APPLICATION NO. 14177 of 2018 dated 14.09.2018

R.B. CONSTRUCTION COMPANY

UNION OF INDIA

2018

GST

Central Goods & Services Tax Act, 2017

Akil Kureshi, Justice & B.N. Karia, Justice

Interim

High Court

Gujrat

Represented by: –

Petitioner: – Mr.S.N.Soparkar, Uchit N Sheth

Respondent: –

Order: –

1. Petitioner is a works contractor. In the present case, we are concerned with petitioner’s execution of works contract with Rajkot Municipal Corporation (‘RMC’ for short). In the previous tax regime, the petitioner was given benefit of composition of tax scheme on the services provided by the RMC as a Government agency. Service tax was not applicable. With introduction of GST, benefit of composition is withdrawn. Service provided to Government agencies is also taxable.
2. The petitioner’s grievance is with respect to 10% of the contract value which according to the contract, would become payable at a later date. Petitioner’s grievance is by virtue of transition provision contained in the GST laws. As per the interpretation of the Advance Ruling Authority and the Appellate Authority, no input tax credit would be available.
3. NOTICE, returnable on 12.10.2018.