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2022 (4) TMI 1135 - AAR - GSTClassification of supply of goods/service - rate of GST - construction of efficiency hostel, extension of school of basic science, extension of mechanical science & extension of school of infrastructure of IIT at Argul Campus Bhubaneswar, Odisha & Construction of New infrastructure 2nd phase” of IIT Bhubaneswar in permanent at Argul, Khurda, Odisha - supply to a Government Entity i.e. IIT, Bhubaneswar - applicability of concessional rate of tax in terms of Notification No. 11/2017-Central Tax (Rate), dated 28-6-2017 - Revision of bills/invoices - HELD THAT:- The following pre-requisites are to be satisfied in order the supply to qualify for the notified exemption. (a) Service provided or to be provided by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of a structure meant predominantly for use as (i) an educational (ii) a clinical, or (iii) an art of cultural, establishment. (b) Services are provided to Central Government, State Government, Union Territory, a local authority, Governmental Authority or Government Entity (c) If the services provided to Government Entity, then the services must have been procured by the Government entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority. As per the first pre-requisite, IIT Bhubaneswar is an autonomous public institution of higher education and governed by the Institutes of Technology Act, 1961; therefore, the said construction for IIT. Bhubaneswar cannot said to be used for commerce, industry, or any other business or profession. Hence, 1st pre-requisite for the supply to qualify for the notified concession is satisfied/ful-filled - as regard the second pre-requisite it is held that IIT, Bhubaneswar is entitled to be termed as 'Government Entity' in terms of Explanation to Notification No. 11/2017-C.T. (Rate), and also as per Notification No. 31/2017-C.T. (Rate), dated 13-10-2017 as it fulfills the necessary and sufficient conditions laid down under notification supra. It therefore leaves no doubt that IIT, Bhubaneswar is a Government Entity for the purpose of provisions of CGST Act, 2017 and OGST Act, 2017 - As per third pre-requisite, it is held that the rate of 12% is applicable from the date when the aforesaid amended Notification has come into effect or from the commencement date of the said contract whichever is later. The Works Contract Service of construction of efficiency hostel, extension of school of basic science, extension of mechanical science & extension of school of infrastructure of IIT at Argul Campus Bhubaneswar, Odisha & Construction of New infrastructure 2nd phase” of IIT Bhubaneswar in permanent at Argul, Khurda, Odisha allotted to the applicant under sub contract basis 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). Revision of bills/invoices - HELD THAT:- This question does not fall under the provisions of Section 97(2) of the CGST Act, 2017; therefore, the said question does not merit discussion/consideration. Application disposed off.
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