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2019 (5) TMI 1399 - APPELLATE AUTHORITY FOR ADVANCE RULING, WEST BENGALRate of GST - works contract service supplied for construction of the a multi-modal terminal at Haldia, West Bengal - N/N. 24/2017-CT (Rate) dated 21/09/2017 and 31/2017-CT (Rate) dated 13/10/2017 - whether or not the civil structures created by the Appellant are meant for commerce, industry, or any other business or profession? - HELD THAT:- It is clear from the very nature of the project that it creates infrastructure for commercial utilization of the national waterway. Though the Multi-modal IWT Terminal will facilitate commerce and business in and around Haldia, West Bengal, its creation is not for propagating any business or commercial interests of IWAI. IWAI is facilitating the vision of Government of India’s “Jal Marg Vikas Project” for creating infrastructure for economic development of the country. The Appellant is supplying works contract services to IWAI, a government entity, for an original work that is meant for infrastructural development of waterways of India and is not meant for commerce and business. It therefore satisfies the conditions laid down under Serial No. 3 (vi) (a) of the Rate Notification. The amendment to Serial No. 3(vi) of Notification No. 11/2017-CT (Rate) dated 28/06/2017, brought about by Notification No. 24/2017-CT (Rate) dated 21/09/2017 and 31/2017-CT (rate) dated 13/10/2017 are applicable to the Appellant’s supply of ‘Works Contract Service’ towards IWAI for construction of the Multi-modal IWT Terminal at Haldia, West Bengal. Appeal disposed off.
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