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2022 (7) TMI 749 - AAR - GSTClassification of services - Composite supply of works contract - construction work of ISPAT POST- GRADUATE MEDICAL INSTITUTE AND SUPER SPECIALLY HOSPITAL, at Rourkela is a work entrusted by Central Government; to SAIL - Applicant being the Principal Contractor, whether the tax rate applicable to value of contract between the Applicant and M/s SAIL is also leviable at 12% - applicability of Entry no 3(vi) (a)or (b) of Notification No. 11/2017-Central Tax (Rate), dated 23-6-2017 - whether the rate of taxes so determined would be applicable to the entire value of the works contract covered by Memorandum of understanding dated 13.08.2018 - refund of excess tax paid - proper procedure under GST provisions for claiming the excess amount so paid. HELD THAT:- In the instant case, it is observed that the MoU was entered into between the Applicant and M/s SAIL for construction of Ispat Post Graduate Medical Institute and Super Specialty Hospital at Rourkela Steel Plant. Subsequently, the said work was entrusted to M/s URC Construction (P) Ltd (the sub contractor of the Applicant) for execution. AAR. Odisha vide Order dated 09.03.2021 held that M/s SAIL, Rourkela qualifies to be called and termed as a ‘Government Entity' and the works contract service which is being supplied by M/s URC Construction Private Limited would merit entitlement for concessional rate of GST @ 12% in terms of Notification No. 11/2017-Central Tax (Rate), dated 28-6-2017 (and as amended). It has been observed that all the pre-requisites as stipulated in para 6.4 are satisfied /fulfilled for the supply to qualify for the notified exemption. Accordingly. we hold that M/s SAIL. Rourkela qualifies to be called and termed as a “Government Entity” for the purpose of GST law. Therefore, the supply of works contract service which is being supplied to M/s SAIL. Rkl for construction of ISPAT Post Graduate Medical Institute and Super Specialty Hospital would merit entitlement for concessional rate of GST @ 12% in terms of Notification No. 11/2017-Central Tax (Rate), dated 28-6-2017 9and as amended).
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