TMI Blog2019 (10) TMI 1017X X X X Extracts X X X X X X X X Extracts X X X X ..... amended by Notification No. 1/2018- Central Tax (Rate) dated 25.01.2018. 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 liable to CGST at 6%. Similarly, the same is also liable to KGST at 6% under the Karnataka Goods and Services Tax Act, 2017. - KAR ADRG 94/2019 - - - Dated:- 27-9-2019 - SRI. HARISH DHARNIA, AND DR. RAVI PRASAD M.P. MEMBER Represented by Sri Anand Kumar, Chartered Accountant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i Chandrasena S.R. (PAN AHJPR9362E) and the above work has been given to him on sub-contract basis. c. As per Notification No. 1/2018- Central Tax (Rate) dated 25.01.2018, the rate of CGST is 6% and SGST is 6% for construction of independent residential units for weaker sections of society under Pradhan Mantri Awas Yojana . The amended notification is not clear whether the sub-contract of works contract given of Pradhan Mantri Awas Yojana is liable for GST @ 12% (6% CGST and 6% SGST). 4. The applicant states that as per clause 5(b) of Schedule II, the construction of a complex, or building or a civil structure is a service. The composite supply of works contract is defined in clause (119) of section 2 of the CGST Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed under sub-item (da) or (db) 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 with effect from 25th January, 2018. The entry reads as under: 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, installation, completion, fitting out, repair, maintenance, renovation or alteration of- (a) a road, bridge, tunnel, or terminal for road transportation for use by general public; (b) a civil structure or any other original works pertaining to a scheme under Jawaharlal N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Development Board reads as under; Construction of 829 (GE) Dwelling units (Du s) including infrastructure at 6 selected slums (in-situ) in Belgaum City under Pradhan Mantri Awaas Yojana - Housing for All (PMAY-HFA (Urban) scheme . Hence, the main contract is covered under 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) dated28.01.2018. 5.4 The 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 is verified and found that for a contract to be covered under that sub-item, it has to be: ..... X X X X Extracts X X X X X X X X Extracts X X X X
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