TMI Blog2018 (9) TMI 546X X X X Extracts X X X X X X X X Extracts X X X X ..... ase of supply of service in the nature of a Works Contract for creating infrastructure which is to be exclusively used for Solar Power or in a Solar Park for or by a Solar Project Park Developer - The rate of CGST on the supply being made under the contract shall be according to N/N. 11/2017-Central Tax (Rates). Ruling:- The rate of MPGST on the supply being made under the contract referred to in para 3.3 supra shall be also 9 per cent as per the corresponding Notification to the Notification No. 11/2017-Central Tax (Rates), issued under MPGST Act, 2017. - Case No. 2/2018 - Order No. 3/2018 - Dated:- 22-6-2018 - S/Shri Rajeev Agrawal, Member (Central Tax) And Manoj Kumar Choubey, Member (State Tax) REPRESENTED BY: Shri Sandeep Mukherjee, CA, for the Assessee. ORDER [Order]. - Ruling: The present application has been filed u/s. 97 of the Central Goods Services Tax Act, 2017 and MP Goods Services Tax Act, 2017 (hereinafter also referred to CGST Act and MPSGT Act respectively) by Vihan Enterprises (hereinafter also referred to as applicant), registered under the Goods Services Tax. 2. The provisions of the CGST Act and MPGST Act are identical, except for c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... infrastructure being exclusively for Solar Power, for a Solar Park and is being developed by Solar Project Park Developer. 3.6 The contracts in question were entered into by RUMS and the applicant prior to the introduction of GST. The rates quoted by the applicant for the contract included elements of MP VAT, CST, Entry Tax, Central Excise and Service Tax. 4. The question on which Advance Ruling sought is as follows: (i) What is HSN in which the service of construction of new 33/220 kV Pooling Sub-station at Badwar, REWA along with associated 220 kV DCDS Transmission Line and associated feeder bay work on total Turnkey basis against Bid Identification No. RUMS/2016-17/372/014 (Lot-I) under World Bank Financing shall fall? (ii) What is HSN in which the service of construction of new 33/220 kV Pooling Substation at Barsita Desh, REWA along with associated 220 kV DCDS Transmission Line and associated feeder bay work on total Turnkey basis against Bid Identification No. RUMS/2016-17/372/014 (Lot - II) under World Bank Financing shall fall? (iii) What is HSN in which the service of construction of new 33/220 kV Pooling Substation at Ramnagar Pahad, REWA along with associ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of services, which are naturally bundled. Accordingly, under this agreement, the applicant is providing a composite supply within the meaning of Section 2 of the CGST Act, 2017. 6.5 The agreement involves construction of. Pooling sub-station on Turnkey Basis and falls under the definition of a Works Contract within the meaning of Section 2 of the CGST Act, 2017. The definition is as under: works contract means a contract for building, construction, fabrication, completion, erection, installation, fitting out, improvement, modification, repair, maintenance, renovation, alteration or commissioning of any immovable property wherein transfer of property in goods (whether as goods or in some other form) is involved in the execution of such contract; 6.6 Perusal of the agreements that the applicant has entered into with RUMS shows that the scope of work in all the three agreements are identical, accordingly, all the three agreements shall have the same classification for the purpose of taxation under the GST Laws. Further, we concur with the submission of the applicant regarding applicability of Sl. No. 6 of Schedule-II of the CGST Act, 2017 and MPGST Act, 2017, to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en that Notification No. 11/2017-Central Tax (Rates) and corresponding notification under MPGST has prescribed 2.5% as CGST, meaning 5% GST on the following works - a. Under para 3, clause (vii) for Composite supply of works contract as defined in clause of Section 2 of the Central Goods Services Tax Act, 2017, involving predominantly earth work (that is, constituting more than 75% of the value of the works contract) provided to the CG, SG, UT, local authority, a Governmental authority or a Government entity. b. Under para 3, clause (x) for Composite supply of works contract as defined in clause (119) of Section 2 of the CGST Act, 2017 provided by a sub-contractor to the main contractor providing services specified in item (vii) above to the CG, SG, UT, a local authority, a Governmental Authority or a Government Entity. c. Under para 3, clause (xi) for Services by way of house-keeping, such as plumbing, carpenting, etc. where the person supplying such service through electronic commerce operator is not liable for registration under sub-section (1) of Section 22 of the CGST Act, 2017. None of the above activities are contemplated in the scope of work under the agreemen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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