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2021 (7) TMI 1369 - APPELLATE AUTHORITY FOR ADVANCE RULING, MADHYA PRADESHClassification of supply - composite supply or individual supply - contracts towards construction, O&M and other ancillary contracts which are in relation to work entrusted to MPPGCL by the State Government - rate of GST applicable on Construction contracts awarded by MPPGCL which are in relation to work entrusted to MPPGCL by the State Government - rate of GST on O&M and other ancillary contracts awarded by MPPGCL which are in relation to work entrusted to MPPGCL by the State Government - Notification No.11/2017-CT(R) as amended. HELD THAT:- In order to qualify for the concessional rate of tax @6% CGST + 6% SGST, under Entry No.(vi)(a) of Sr. No.3 of Notification No.11/2017-Cental tax (Rate) as amended, the main conditions to be fulfilled are that the contract involves composite supply as defined in Section 2(30) of CGST Act, 2017, the contract involves works contract as defined under section 2(119) of CGST Act, 2017 and such services are supplied to a Government Entity. In absence of complete contracts/work orders, it is not feasible to decide the nature of supply and GST rates for large number of contracts. The ruling passed by the Authority of Advance Ruling need not be interfered in the present case - application dismissed.
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