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2018 (6) TMI 463 - AAR - GSTClassification of services - Rate of tax - works contract - contract for for Rejuvenation of Amanishah Nallah (Dravyavati River), Jaipur (Rajasthan) Including Area Development on Turnkey Basis, and its Operation & Maintenance (O&M) for a period of 10 Years - correction and strengthening the channel for better performance - sub-contract - Government authority or not? Whether the nature of Services covered under Sl.no.3(vi)(a) of N/N. 11/2017 - Central Tax (Rate) dt. 28th June 2017 amended with N/N. 24/2017- Central Tax (Rate) dated 21.09.2017 and further amended with N/N. 31/2017-Central Tax (Rate) dated 13.10.2017? - What is the Rate of GST applicable for the Project? - If applicable rate of GST @12%, what is the rate of GST applicable on subcontractor leg? Held that:- The Jaipur Development Authority is found to be covered under the Government Authority and Services provided by M/s TPL -SUCG Consortium found to be covered under services mentioned at SI. no.3 (vi) (a) of the N/N. 11/2017 - Central Tax (Rate) dt.28th June 2017 amended with N/N. 24/2017-Central Tax (Rate) dated 21.09.2017 and further amended vide N/N. 31/2017- Central Tax (Rate) dated 13.10.2017. As per serial number 3, for item (vi) in column (3) and the entries relating thereto, Central tax at the rate of 6% is applicable on the Services provided to the Central Government, State Government, Union Territory, a local authority or a governmental authority by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession - The GST leviable is GST @12% (i.e. CGST 6% + SGST 6%). Liability of GST on sub-contractor - Held that:- As per Decisions taken in the 25lhmeeting of GST Council held at New Delhi on 18.01.2018 Works Contract Services (WCS) provided by the sub-contractor to the main contractor; providing WCS to Central Government, State Government, Union territory, a local authority, a Governmental Authority or a Government Entity; will also attract GST at the rate as applicable to the main contractor - The GST leviable is GST @12% (i.e. CGST 6% + SGST 6%). The Services provided by M/s TPL - SUCG Consortium to Jaipur Development Authority under Contract awarded to them are covered under N/N. 11/2017 - Central Tax (Rate) dt.28th June 2017 (N/N. F.12(56)FD/Tax/2017-PM-49(S.T.) dt. 29th June 2017), amended with N/N. 24/2017-Central Tax (Rate) dt. 21st Sept. 2017 (N/N. F.12(56)FD/Tax/2017-90(S.T.) dt. 21st Sept. 2017) and further amended vide N/N. 31/2017 - Central Tax (Rate) dt. 13th Oct. 2017 (N/N. F.12(56)FD/Tax/2017-Pt-III-106(S.T.) dt. 13,h Oct. 2017 ) and GST @12% (i.e. CGST 6% + SGST 6%) is applicable on the services provided under the said contract - This rate is also applicable to the sub-contractor leg under the said contract as inserted in the N/N. 01/2018 dt. 25th January 2018 (N/N. F.12(56)FD/Tax/2017-Pt-ll-166(S.T.) dt. 25th January 2018).
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