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ADVANCE RULINGS ON WORKS CONTRACT

Goods and Services Tax - GST - By: - Mr.M. GOVINDARAJAN - Dated:- 2-11-2018 - Works Contract Section 2(119) defines the expression works contract as 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. Works contract - sup .....

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ndled and supplied in conjunction with each other in the ordinary course of business, one of which is a principal supply. s Sub contracts In Re. Mary Matha Construction Company , - 2018 (10) TMI 600 - AAR, Kerala, the applicant is a contractor of Government projects. Many of the works are undertaken by way of sub contracts. The sub contractors have raised doubts regarding the applicable tax rate. Accordingly the applicant sought for advance ruling on GST rate for the following contracts: Constru .....

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esented by RITES Ltd. Construction of Biotech lab and administrative block at Life Science Park, Trivandrum. - HLL Infra Tech Services Ltd. The Authority examined the issues in detail. The Authority held that- As per the amendment to notification No. 8/2017 vide notification No.39/2017 dated 13.10.2017, composite supply of works contract as defined in clause (119) of section 2 of the GST Act, supplied to the Central Government, State Government, Union Territory, a local authority, a Governmental .....

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accordingly the works contract services in respect of construction of Biotech lab and administrative block at Life Science Park, Trivandrum is covered under SI No. 3 (xii) - Heading 9954 of Notification No. 11/2017 Central Tax (Rate) dated 28.06.2017 attracting GST at the rate of 18%. Power distribution In re. Madhya Pradesh Paschim Kshethra Vidyut Vitran Company Limit - 2018 (9) TMI 1645 - AAR, Madhya Pradesh, the applicant is engaged in power distribution. For the said purpose the Applicant fo .....

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Paschim Kshetra Vidyut Vitran Co. Ltd. and the applicant is covered under the definition of Government Entity. The projects under DDUGY, IPDS, ADB, SSTD, Saubhagya Yojna, FSP and all other schemes of governments are carried out for business purpose and the benefit of Concessional Rate of 12% (6% under Central tax and 6% State tax) as per notification under is not available to the applicant on works pertaining to construction, erection, commissioning, installation, completion, fitting out, repair .....

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le of notification no. 11/2017 - Central Tax (Rate), Dated - 28th June 2017 as amended from time to time and corresponding notifications under and MPGST Act, 2017, the applicable rate of tax is 18% (9% under Central tax and 9% State tax). Supply and installation of car parking system In re. Precision Automation And Robotics India Limited - 2018 (9) TMI 1106 - AAR, Maharashta, the applicant sought for the advance ruling on the question - Whether supply and installation of car parking system - Whe .....

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be called a car parking system . Once made operational the car parking system obtains a state of permanency. It is not such as can be easily removed from the existing place and put into place at some other location. The definition of works contract under the GST Act is in relation to immovable property. Turnkey EPC project In re. RFE Solar Private Limited. - 2018 (9) TMI 693 - AAR, Rajasathan, the question for advance rulings in this case is - Whether contract for Erection, Procurement and Commi .....

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oth dated 28 June, 2017 and Entry 234 of Schedule I of the Notification no 1/2017 -State Tax (Rate) dated 29 June, 2017. EPC Contract for Solar Power plant comes under the purview of Works Contract as per Section 2(119) of GST Act. The contract for Erection, Procurement and Commissioning of Solar Power Plant falls under the ambit Works Contract Services (SAC 9954) of Notification no. 11/2017 Central Tax (Rate) dated 28 June, 2017 and attracts 18% rate of tax under IGST Act, or 9% each under the .....

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sembled, therefore the pipeline network so created would be considered as immovable. As the applicant is engaged in the activity of construction of pipeline network which becomes immovable property wherein transfer of property in goods is involved, the said activity falls within the definition of works contract under the CGST Act, 2017 and the GGST Act, 2017. Indivisible contract In re. SKILLTECH ENGINEERS AND CONTRACTORS PVT. LTD. - 2018 (6) TMI 111 - AUTHORITY FOR ADVANCE RULINGS, KARNATAKA, T .....

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