TMI Blog2019 (9) TMI 743X X X X Extracts X X X X X X X X Extracts X X X X ..... to the applicant by the Government of Madhya Pradesh, we do not find any reason to deviate from our stand taken in IN RE: M/S. SHREEJI INFRASTRUCTURE INDIA (P.) LTD., [ 2018 (11) TMI 58 - AUTHORITY FOR ADVANCE RULING, MADHYA PRADESH] . Rate of GST applicable on construction contracts of residential quarters at various power stations of the Applicant - HELD THAT:- It is a very generic question which cannot be decided without looking into specific contracts being awarded. We thus refrain ourselves from giving any categorical ruling on the second question posed before us. - Case Number 10/2019 and Order No. 12/2019 - - - Dated:- 26-7-2019 - Rajiv Agrawal and Manoj Kumar Choubey, Member Present on behalf of applicant Shree Neeraj Agrawal, CA PROCEEDINGS (Under sub-section (4) of Section 98 of Central Goods and Service Tax Act, 2017 and the Madhya Pradesh Goods Service Tax Act, 2017) 1. 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 SGST Act respectively) by M/s. Madhya Pradesh Power generating Company Limi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd parcel of the project of establishment of Power Plant. 4. QUESTIONS RAISED BEFORE THE AUTHORITHY:- 4.1 Rate of GST on contract for construction of building and structure for colony at village Siveria at 2x660 MW Shree Singaji Thermal Power Project Stage -II Khandwa. As per Notification No. 11/2017 as amended by Notification No. 24/2017 further amended vide Notification No. 31/2017. 4.2 Rate of GST on construction contract of residential quarters at various power houses of MPPGCL as per Notification No. 11/2017 as amended by Notification No. 24/2017 further amended vide Notification No. 31/2017. 5. CONCERNED OFFICER'S VIEW POINT: The Concerned Officer Submitted that the work contract awarded to Shreeji Infrastructure P.Ltd. for construction of 599 residential quarters at Shree Singaji Thermal Power Project Stage-II, shall attract GST @18% under SAC 9954. 6. RECORD OF PERSONAL HEARING: 6.1 Shree Neeraj Agrawal, CA, authorized by the applicant, appeared for personal hearing and reiterated the submissions already made in the application. He reiterated the facts submitted along with the application. The Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on No. 31/2017 dated 13.10.2017. 6.12. Company awarded contract to M/s Shreeji Infrastructure India Pvt Ltd on trunkey basis at Village Siveria which include 599 staff quarters for plant personal, all internal connection road and drain at 2x660 MW Shree Singaji Thermal Power Project Stage -II Khandwa 6.13 Shreeji Infrastructure India Pvt Ltd has obtained an advance ruling on this issue vide order No. 15/2018 dated 18.10.2018, but this fact was not brought to the notice of the Authority that this work is being entrusted to company by Government of Madhya Pradesh, hence we are filing a fresh advance ruling application. 6.14. M P Power Generating Co. Ltd was constituted with the object to generate electricity in the state of Madhya Pradesh. For generation of Power, Power Plant are to be established at various locations. As the locations are remote no plant can be set up or start functioning without having residential quarter available at Plant site. Hence, construction of residential quarter is part and parcel of the project of establishment of Power Plant. 7. Discussions and Findings: 7.1 We have carefully considered the submissions made ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment of Madhya Pradesh incorporated MPPGCL with an object to construct, operate, and maintain electricity system as defined in Section 2(25) of Electricity Act 2003 (Power Projects). It has been argued by the applicant that '... the work of power project includes the entrusting all work related to that project including the work of construction of residential colonies as they are in relation to the power project which is entrusted by the Government. ' 7.6. Having duly considered the arguments put forth by the Applicant, we are not inclined to subscribe to the contentions of the Applicant. The fact still remains that the sole work entrusted by the Government of Madhya Pradesh to the Applicant viz. MPPGCL is of Generation of Electricity (Power) in the State of Madhya Pradesh. Construction of residential quarters. though within the precincts of Power Plant' cannot by any stretch of argument and imagination be termed as the work entrusted to applicant. 7.7. The applicant has further argued that the entry no.3(vi) of Notification No. 11/2017-CT(R) dtd.28.06.2017 provides a concessional rate of GST @12% with the conditions mentioned in Column 5 of the table ..... X X X X Extracts X X X X X X X X Extracts X X X X
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