9911796707
TMI Blog2019 (10) TMI 1017X X X X Extracts X X X X X X X X Extracts X X X X ..... discharging the fee of Rs. 5,000.00 each under the CGST Act and the KGST Act. 2. The Applicant is a Partnership firm and is registered under the Goods and Services Act, 2017. The applicant has sought advance ruling in respect of the following question: What is the GST rate applicable for sub-contract (works contract) for construction of independent residential units for weaker sections of society under "Pradhan Mantri Awas Yojana''. The rate of tax is 12% for works contract under Pradhan mantri Awas Yojana as per serial no. 3 of Notification No. 1/2018- Central Tax (Rate) dated 25.01.2018. However, there is nothing specified on rate applicable for sub-contract for projects under "Pradhan Mantri Awas Yojana" in the subsequent amendment t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SION: We have considered the submissions made by the applicant in their application for advance ruling as well as the contentions made by Sri. Anand Kumar, CA, during the personal hearing. We also considered the issues involved on which advance ruling is sought by the applicant and relevant facts. At the outset, we would like to state that the provisions of both the CGST Act and the KGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the KGST Act. 5.1 The transaction of the applicant is examined and found that the applicant has entered into a sub-contract agreement for the ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... civil structure or any other original works pertaining to the "Economically Weaker Section (EWS) houses" constructed under the Affordable Housing in partnership by State or Union Territory or local authority or urban development authority under the Housing for All (Urban) Mission / Pradhan Mantri Auras Yojana (Urban) (db) a civil structure or any other original works pertaining to the "houses constructed or acquired under Credit Linked Subsidy Scheme for Economically Weaker Section (EWS) / Lower Income Group (LIG) / Middle Income Group-1 (MIG-1) / Middle Income Group-2 (MIG-2)" under the Housing for All (Urban) Mission / Pradhan Mantri Awas Yojana (Urban) (e) ................ (f) ...................... 5.3 The applicant also states t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of houses pertaining to the main contract allotted to the main contractor back to back and hence the same is also covered by sub-item (c) of item (iv) of serial no.3 of Notification No.11/2017- Central Tax (Rate) dated 28.06.2017 as amended by Notification No. 1/2018- Central Tax (Rate) dated 25.01.2018. 6. In view of the foregoing, we rule as follows RULING The sub-contract of construction of independent houses by the applicant under the main contract of construction of houses pertaining to the Pradhan Mantri Awas Yojana is covered under sub-item (c) of item (iv) of serial number 3 of Notification No. 11 /2017 - Central Tax (Rate) dated 28.06.2017 as amended by Notification No. 1/2018 -Central Tax (Rate) dated 25.01.2018 and is liabl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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