GST
TRT-2025-
AAR West Bengal
Date:-22-12-22
In:-
Issue Favourable to Tax Payer ?:-
Facts –
- The Applicant, West Bengal Agro Industries Corporation Limited, is a Government Undertaking who undertakes the job as a project implementing agency entrusted to him by different administrative department of Government of West Bengal.
- As the applicant issues work order to the contractor, admittedly the contractor makes supply to the applicant and issues tax invoices for such supply.
Issue –
- Whether the applicant as a “Project Implementing Agency” is required to issue tax invoice to State Government Department/ Directorate?
Order –
- The AAR found that the applicant undisputedly is the recipient of supply provided by the contractor meaning thereby the contractor doesn’t make any supply to the department concerned.
- In the instant case, two separate supplies take place. The first one is made by the contractor to the applicant and thereafter another supply is made by the applicant to the department concerned in spite of the fact as stated by the applicant that there is no value addition in respect of the second supply.
- The applicant while working as a “Project Implementing Agency‟ is making supplies to State Government Department/ Directorate and therefore is required to issue tax invoice on the contract value as determined by the department.
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