TMI Blog2019 (9) TMI 987X X X X Extracts X X X X X X X X Extracts X X X X ..... mpleted Projects, Construction of Projects and irrigation Management of the Major, Medium and Minor projects in the Godavari River Basin. The projects comprise of Irrigation Hydroelectric projects (Except Bhandardara (Phase-I and II) and Ghatghar Hydro Electric Power Projects) along with the command area development and multipurpose schemes. The projects are to be State during the project time slice, it is expected to increase the performance efficiency of the completed projects and to complete further on going and new works, so as to utilize the water from Godawari Basin. The present transaction can be considered as other irrigation work. - GST-ARA-08/2019-20/B-100 - - - Dated:- 23-8-2019 - SHRI B. TIMOTHY AND SHRI B.V. BORHADE, MEMBER PROCEEDINGS (under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as the CGST Act and MGST Act respectively] by M/s. SOMA-MOHITE JOINT VENTURE, the applicant, seeking an advance ru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt, fixing of chain link, cement concerting etc. wherein total earth work is approximately 92.66% as per below mentioned table, S.No. Particulars Nature of Work Value of Works Contract in Lakhs Share of Earth Work 1 Excavation Earth Work 14,93,07,964.00 3.41% 2 Excavation Earth Work 55,46,81,824.00 12.65% 3 Underground Excavation Earth Work 2,85,96,07,146.00 65.23% 4 Providing Fabricating transportation and erecting structural steel Other 9,16,08,472.00 2.09% 5 Supporting rock bolts, drilling holes Other 1.92,26,250.00 0.44% 6 Providing Fixing in position M.S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 Chapter 9954 [(vin) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, involving predominantly earth work that is constituting more than 75 per cent of the value of the works contract) provided to the Central Government, State Government, Union territory, local authority, a Governmental Authority or a Government Entity 2.5% Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be] 04. CONTENTION - AS PER THE CONCERNED OFFICER The submission, as reproduced verbatim, could be seen thus- Written Contention for Advance Ruling Decision. M/s. SOMA MOHITE JOINT VENTURES Registered under GST Act, 2017. His GST Registration No:27AAEAS1739AZl And Registered Office at OFFICE AT 3. Siddhivinayank Society, Karve Road, Kothrud,Pune-411038.is engaged in the Business of Construction Of Infrastructure Projects. The sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly Godavari Marathwada irrigation Development Corporation is a government undertaking and not a government entity. In view of above this office is of the opinion that the said contract is not covered under SI No. 3A, Chapter No. 99 as per notification No. 2/2018 Central tax (Rate) dated 25.01.2018. 05. HEARING The Preliminary hearing in the matter was held on 23.05.2019, Sh. P. Venkatesh, General Manager, Sh. Amol Joshi, Sr. Manager and Sh. Shivraj Patil, C.A. appeared and requested for admission of application as per details in their application. The Jurisdictional Officer Sh. B.V. Jumbad, Asstt Commissioner of S.T. Pune, appeared and submitted written submissions. The application was admitted and called for final hearing on 03.08.2019, P. Venkatesh, General Manager, Sh. Arjun Raavi, Sr. Manager and Sh. Abhijit Mundada , C.A. appeared made oral and written submissions. The Jurisdictional Officer Sh. Dhananjay Suravase, Asstt. Commissioner of S.T., Pune appeared. 06. OBSERVATIONS We have gone through the facts of the case. The issue put before us is in respect of a transaction which would be on the lines thus - Applicant M/s. Soma Mohite Joint Venture ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (ii) composite supply of works contract as defined in clause 119 of section 2 of Central Goods and Services Tax Act, 2017. 9 -- [(iii) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, supplied to the Central Government, State Government, Union territory, a local authority, a Governmental Authority or a Government Entity} by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of, - (a) a historical monument, archaeological site or remains of national importance, archaeological excavation, or antiquity specified under the Ancient Monuments and Archaeological Sites and Remains Act, 1958 (24 of 1958); (b) canal, dam or other irrigation works; (c) pipeline, conduit or plant for (i) water supply (ii) water treatment, or (iii) sewerage treatment or disposal. 6 [Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - [(v) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, supplied by way of construction, erection, commissioning, or installation of original works pertaining to - (a) railways, [including] monorail and metro; (b) a single residential unit otherwise than as a part of a residential complex, (c) low-cost houses up to a carpet area of 60 square metres per house in a housing project approved by competent authority empowered under the Scheme of Affordable Housing in Partnership framed by the Ministry of Housing and Urban Poverty Alleviation, Government of India; (d) low cost houses up to a carpet area of 60 square metres per house in a housing project approved by the competent authority under- (1) the Affordable Housing in Partnership component of the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana; (2) any housing scheme of a State Government; [(da) low-cost houses up to a carpet area of 60 square metres per house in an affordable housing project which has been given infrastructure status vide notifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Entity. 2.5 Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be] [(viii) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017 and associated services, in respect of offshore works contract relating to oil and gas exploration and production (E P) in the offshore area beyond 12 nautical miles from the nearest point of the appropriate base line. 6 -- [[(ix) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017 provided by a sub-contractor to the main contractor providing services specified in item (iii) or item (vi) above to the Central Government, State Government, Union territory, a local authority, a Governmental Authority or a Government Entity. 6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to Dictionary meaning as below: Definition of earthwork As per - Merriam Dictionary 1 : an embankment or other construction made of earth especially : one used as a field fortification 2 : the operations connected with excavations and embankments of earth 3 : a work of art consisting of a portion of land modified by an artist Wikipedia, the free encyclopedia As per Civil engineering use[edit] Typical earthworks include road construction, railway beds, causeways, dams, levees, canals, and berms. Other common earthworks are land grading to reconfigure the topography of a site, or to stabilize slopes. Military use [edit] In military engineering , earthworks are, more specifically, types of fortifications constructed from soil. Although soil is not very strong, it is cheap enough that huge quantities can be used, generating formidable structures. Examples of older earthwork fortifications include moats , sod walls, motte-and-bailey castles, and hill forts . Modern examples include trenches and berms As per English Cambridge dictionary noun - a raised area of earth made, especially in the past, for defe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) water treatment, or (iii) sewerage treatment or disposal. 6 [Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in the relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be;] To arrive at above conclusion we find support from the Detail Tender Notice issued by Godavari Marathwada Irrigation Development Corporation, Aurangabad through Executive Engineer wherein at General information it is stated that - The function and power of the corporation have been listed in the Maharashtra Act XXIII of 1998. In general, it has been entrusted with the work of investigation, Planning, Designing of Projects, Maintenance of Completed Projects, Construction of Projects and irrigation Management of the Major, Medium and Minor projects in the Godavari River Basin. The projects comprise of Irrigation Hydroelectric projects (Except Bhandardara (Phase-I and II) and Ghatghar Hydro Electric Power Projects) along with the command area development and multipurpose schemes. The projects are to be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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