Q. 432 WE HAVE FILED APPEAL ON LINE WITHIN 90 DYAS, AND WHEN WE APPROCHED APPEALATE AUTHORITY TO SUBMIT HARD COPIES 30 DAYS AFTER ONLINE FILING THEY HAVE ISSUED SHOW CAUSE NOTICE STATING IT IS NOT WITHIN 90 DAYS . WHETHER IT IS CORRECT AND IF WHAT IS REMEDY ?

Ans. In the above case you can take reference of case laws or advance rulings, however it depends upon the discretion of the officer, as advance rulings are not binding on other assesses.

Q. 431 We are engaged in the business of supplying solar panels and Solar EPC services. We are empaneled as channel partner to execute the solar rooftop system in Gujarat under the Surya Gujarat Yojna. Please suggest GST treatment ?

Ans. The above services will be covered under works contract services, GST rate will be as follows: 70% total contract value – 12% GST rate,  30% remaining contract value- 18% GST rate. Section 17(2) CGST is applied when the taxpayer is effecting taxable supplies and exempt supplies. If there is exempt supply involved then provisions of section 17(2) will be attracted.

Q. 430 Please clarify at which RATE A HAS TO RAISE Suppose purchased Rs 500per unit if A RAISE FOR THE SAME PRICE IS THIS OK OR ANY NOTIONAL PROFIT TO BE ADDED ?

Ans. You can raise the invoice either on the same value or some profit can be added. 1. “A” being a third party, is supposed to raise invoice either on the same value or with profits to the recipient of goods “B”. 2. Supplier of the goods will raise invoice on A.