TMI Blog2018 (6) TMI 463X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 levi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... along with land use plan and detailed Master Plan of the precious land areas reclaimed from Nallah sections and other existing land parcels in and around the Nallah. Primary objective of this exercise will be to highlight to the government significant value addition for the city in direct monetary terms and other intrinsic benefits that will accrue from the Nallah improvement works. This plan will act as road map for the Employer to use newly developed assets as per the market needs and value creation through Nallah improvement. 1.2 Scope of the works in Contract: The basic essence of the project is an enhancement of utility of the Dravyavati River (Amanishah Nallah) which is already existing and operating in its present state. The project scope is primarily the course correction and strengthening the channel for better performance. The present structures on the riveri.e. the dams, reservoirs are also operational, and cleaning is being done to restore the storage capacities for which they were designed and constructed. In addition, since the river and its existing dams are already operational as the present sewage from the catchment is being collected and carried by the riv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Definition of Government Entity: As per the notification no.32/2017-Central Tax (Rate) dated 13.10.2017, Government Entity means an authority or a board or any other body Including a Society, Trust, Corporation, (i) Set up by an Act of Parliament or State Legislature (ii) Established by any Government with 90per cent or more participation by way of equity or control, to carry out a function entrusted by the Central Government, State Government, Union Territory or a local authority. Since, Jaipur Development Authority set up by an act of State Legislature vide Act No. 25 of 1982, Received the assent of the President on the 12th day of October, 1982 to carry out functions entrusted by Government of Rajasthan, it is covered under the definition of Government Entity. 4.1. The applicant also submitted that the GST Rate applicable for the nature of works is @ 12% (i.e., CGST-6% + SGST - 6%): As per description of the services mentioned at SI. no.3 (vi) (a) of the 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7? (ii) What is the Rate of GST applicable for the Project? (iii) If applicable rate of GST @12%, what is the rate of GST applicable on subcontractor leg? Personal Hearing (PH) 6.1. In the matter personal hearing was given to applicant, Shri Rama Mohan Rao, (Senior Manager, F A) and Shri Rajesh Tripathi (AGM) appeared as representative of applicant for personal hearing on 23.03.2018. During the PH they have submitted copy of contract agreement and relevant notification along with billing breakup. As they have sought 2 weeks time to submit relevant case laws on the issue, a next hearing date was given to them. Further Shri Rajesh Tripathi (AGM) appeared for personal hearing on 06.04.2018. he has shown his inability to produce any case laws or citation regarding Original Works . He has requested that the case may be decided on the basis of submission made earlier. 6.2 They have also submitted a copy of letter dated 10.10.17 and 08.11.17 issued by the Additional Director (R DP), J DA, Jaipur under their letter, address to the Project Director, M/s TPL-SUCG Consortium (copy submitted by the applicant), in which it is submitted that the Rejuvenation of Aman ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vide notification No. 32/2017-Central tax (rate) dated 13.10.2017, (zf) Governmental Authority means an authority or a board or any other body, - (i) set up by an Act of Parliament or a State Legislature; or (ii) established by any Government, with 90per cent, or more participation by way of equity or control, to carry out any function entrusted to a Municipality under article 243W of the Constitution or to a Panchayat under article 243G of the Constitution. 8.2 Jaipur Development Authority is a body constituted under Jaipur Development Authority Act 1982(Act.25) as a statutory vehicle to implement the urban development of Jaipur as envisaged by the Department of Urban Development and Housing, Government of Rajasthan and to carry out function entrusted under Article 243G of the Constitution. 8.3 As per notification No. 11/2017-Central Excise (Rate) dated 28.06.2017 as amended vide notification No. 24/2017-Central tax (rate) dated 21.09.2017 and further amended vide notification no. 31/2017 - Central Tax (Rate) dt 13.10.2017, Central tax at the rate of 6% is applicable on the following, In the said notification, in the Table, as per serial number 3, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wers and perform its duties under this Act in accordance with the policy framed and the guidelines laid down, from time to time by the State Government for development of the areas in the Jaipur Region. (2) The Authority shall be bound to comply with such directions which may be issued, from time to time, by the State Government for efficient administration of this Act. (3) If, in connection with the exercise of the powers and the performance of the duties of the Authority under this Act, any dispute arises between the Authority and the State Government, the matter shall be decided by the State Government and its decision shall be final. As per Section 90A. Power to transfer.- The officers and employees of the Authority may. in accordance with the rules made under section 95, be transferred, by the State Government, to any Urban Improvement Trust in the State. 8.5 The Jurisdictional Officer in his/her comments has also stated that nature of work is to be covered under services as mentioned in SI. No. 3(IV) (a) of Notification no. 11/2017 -Central Tax (Rate) dt.28th June 2017 amended with notification no.24/2017-Central Tax (Rate) dated 21.09.2017 and furthe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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