9911796707
TMI Blog2018 (12) TMI 1732X X X X Extracts X X X X X X X X Extracts X X X X ..... IJAI ELECTRICALS LIMITED (hereinafter referred to as applicant), registered under the Goods & Services Tax. 2. The provisions of the CGST Act and APGST Act are identical, except for certain provisions. Therefore, unless a specific mention of the dissimilar provision is made, a reference to the CGST Act would also mean a reference to the same provision under the APGST Act. Further, henceforth, for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST or AP GST Act would be mentioned as being under the GST Act. 3. Brief Facts of the case: M/s. VIJAI ELECTRICALS LIMITED (hereinafter referred to as the Applicant) is engaged in electrification work to the Andhra Pradesh Eastern Power Distribution Company ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T Act 2017, all the government works contracts executed from 01-07-2017 to 21-08-2017 attract 18% GST and from 22-8-2017 the applicable GST Rate is 12 % with input tax credit. On Verification of basic information of the applicant, it is observed that the applicant falls under state jurisdiction, i.e. Chinna Waltair Circle, of Visakhapatnam. Accordingly, the application has been forwarded to the jurisdictional officers and a copy marked to the central tax authorities to offer their remarks as per the Sec. 98 (1) of CGST /APGST Act 2017. In response the concerned jurisdictional officer stated that there are no pending proceedings relating to the applicant and no proceedings were passed on the issue, for which the advance ruling sought by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Government, State Government, Union Territory, a local authority or a Governmental Authority by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of - a) a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession; b) a structure meant predominantly for use as (i) an educational, (ii) a clinical, or (iii) an art or cultural establishment; or c) a residential complex predominantly meant for self-use or the use of their employees or other persons specified in paragraph 3 of the Schedule III of the Central Goods and Services Tax Act, 2017. Further, vide Notification No. 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rnment of Andhra Pradesh is having full control over the APEPDCL and covered under the definition of Government Entity. Now we discuss the nature of work undertaken by the applicant. The applicant is engaged in execution of works awarded by M/s Eastern Power Distribution Company of Andhra Pradesh Limited for Procurement of plant, design, supply, install and commission certain facilities viz, providing underground cable works in Visakhapatnam city package-1 (replacement of existing 33/11KV Substation of Zone 1 division Visakhapatnam with underground power cable network on turnkey basis). M/s. Vijai Electricals Limited Agreed to such engagement upon subject to terms and conditions and entered into an agreement Wide No.IN /APEPDCL/2789 /CW/A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Central tax and 6% State tax) as per notification is not available to the applicant. As per Section 2 of CGST Act, 2017 and APGST Act, 2017 defines "works contract" as a contract 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; The composite supply of works contract as defined at Section 2 of CGST Act '2017 and APGST Act, 2017 is treated as supply of service in terms of serial no.6, Schedule II of CGST Act '2017 and APGST Act, 2017. In the instant case, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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