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2023 (3) TMI 1253 - AUTHORITY FOR ADVANCE RULING, RAJASTHANConstruction and re-carpeting of C.C. Road - Applicability of Notification No. 11/2017 - Central Tax Rate dt. 28th June, 2017 amended with Notification No. 24/2017 - Central Tax (Rate) dt. 21.09.2017 and further amended vide notification no. 31/2017 - Central Tax (Rate) dt. 13.10.2017, and furthermore amended vide notification no. 15/2021 - Central Tax (Rate) dt. 18.11.2022 - GST rate applicable for the nature of work being awarded. HELD THAT:- The applicant is undertook the work of construction mainly Construction and Re-carpeting of C.C. Road from RIICO. Rajasthan State Industrial Development & Investment Corporation is a body constituted under RIICO Industrial Areas (Prevention of Unauthorized Development and Encroachment) Act, 1999 as a special vehicle for undertaking of various government projects as envisaged by the Government of Rajasthan, but it's not Government itself - The Rajasthan State Industrial Development & Investment Corporation (RIICO) is a corporation constituted under RIICO Industrial Areas (Prevention of Unauthorized Development and Encroachment) Act, 1999. The (RIICO) is constituted by the State Government and it is not falls under definition of state or central “Government”. It is clear that the words “or a Governmental authority or a Government Entity” has been omitted at serial number 3, in column (3), in the heading “Description of Services” in the said Notification No. 11/2017-Central Tax (Rate), dated the 28th June, 2017 vide aforesaid Notification No. 15/2021-Central Tax (Rate) dated 18.11.2021. It is observed that the applicant is registered with GST authorities and well aware about the type of supply, its notification, circular, discharging his GST tax liability and submitting his GST returns in accordance to them wef execution of contract - Notification No. 11/2017 - Central Tax Rate dt. 28th June, 2017 amended with Notification No. 24/2017 - Central Tax (Rate) dt. 21.09.2017 and further amended vide notification no. 31/2017 - Central Tax (Rate) dt. 13.10.2017, and furthermore amended vide notification no. 15/2021 - Central Tax (Rate) dt. 18.11.2022, has been further amended vide Notification No. 03/2022- Central Tax (Rate), Dated: 13th July, 2022, thus applicant should pay tax in accordance to latter amendment of Notification. The applicant will be liable to pay GST @18% in light of Notification No. 11/2017 - Central Tax Rate dt. 28th June, 2017 amended with Notification No. 03/2022- Central Tax (Rate) | Dated: 13th July, 2022.
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