Home Case Index All Cases GST GST + AAR GST - 2019 (9) TMI AAR This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (9) TMI 743 - AAR - GSTClassification of service - Rate of GST - contract given to Shreeji Infrastructure India Pvt Ltd towards construction of residential quarters at 2x660 MW Shree Singaji Thermal Power Project Stage -II Khandwa - N/N. 11/2017 amended vide N/N. 20/2017, 24/2017 and 31/2017. HELD THAT:- The issue raised in the present application has been duly decided by this Authority in the matter of Application filed by IN RE: M/S. SHREEJI INFRASTRUCTURE INDIA (P.) LTD., [2018 (11) TMI 58 - AUTHORITY FOR ADVANCE RULING, MADHYA PRADESH]. The applicant in the present application are the service receivers while M/s.Shreeji Infrastructure P.Ltd. are the service providers. This authority had ruled that "The works contract service of construction of 599 residential quarters allotted to the applicant (Shreeji Infrastructure P.Ltd.) by MPPGCL will merit classification under SAC 9954 and would attract GST @18%. In the present case, in the absence of any specific mention of construction of residential quarters having been entrusted to the applicant by the Government of Madhya Pradesh, we do not find any reason to deviate from our stand taken in IN RE: M/S. SHREEJI INFRASTRUCTURE INDIA (P.) LTD., [2018 (11) TMI 58 - AUTHORITY FOR ADVANCE RULING, MADHYA PRADESH]. Rate of GST applicable on construction contracts of residential quarters at various power stations of the Applicant - HELD THAT:- It is a very generic question which cannot be decided without looking into specific contracts being awarded. We thus refrain ourselves from giving any categorical ruling on the second question posed before us.
|