9911796707
Advanced Search 
TMI Blog2019 (1) TMI 1669X X X X Extracts X X X X X X X X Extracts X X X X ..... Sealwel Corporation Private 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 Sealwel Corporation Private Limited, Door No. 50/83/15, 2nd floor Opp: Saibaba Temple, Madhuranagar, Seethammapeta, Visakhapatnam - 530016 (hereinafte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts that the applicant entered into, the contractees therein the 'supply of service' involved therein would amounts to a supply to Government, Government Agency or Government Entity in terms of the Notification No.20 dated:22-08-2017, Notification No. 24 dated:21-09-2017, Notification No.31 dated:13-10-2017 and , Notification No.32 dated:13-10-2017 (b) What would be the norms to decide a contractee is Government / Government Agency / Entity. Contracts Descriptions being done to Andhra Pradesh Power Distribution Corporations (DISCOMS) i) HVDS-High Voltage Distribution Systems ii) SCADA-Supervisory Control and Data Acquisition 2. When the contractee gets funds/grants from Central or State Government for given work, can it be c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g sought by the applicant. 5. RECORD OF PERSONAL HEARING: Sri D. Dastagiri, Accountant of the applicant company, who was authorized to represent the applicant appeared for personal hearing on 10.12.2018 and they reiterated the submission already made in the application. 6. DISCUSSIONS AND FINDINGS: We have examined the issues raised in the application. The taxability, classification of the services, applicable rate of tax, eligibility of exemption etc., for the goods and services supplied or to be supplied, as governed under the provisions of respective GST Acts are examined. The Government of India, vide Notification No.11/2017 - Central Tax (Rate), dated - 28th June 2017 notified the rate of GST applicable on supply of services. Unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Services Tax Act, 2017. Further, vide Notification No.31/2017 - Central Tax (Rate), Dated: 13/10/2017, Government of India substitute the word "Central Government, State Government, Union Territory, a local authority, a Governmental Authority or a Government Entity" in place of "Central Government, State Government, Union Territory, a local authority or a Governmental Authority" Now, we examine the question that the Applicant Contractee i.e. M/s APEPDCL is a Government entity or not. As per Notification No. 31/2017 - Central Tax (Rate), Dated -13/10/2017 issued under CGST Act, 2017 and corresponding notification under APGST Act, 2017 Government Entity is defined as under. "Government Entity" means an authority or a board or any other bo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s projects for (a) conversion of existing LT network into High Voltage Distribution system (HDVS); (b) supply, erection, testing & commissioning of 11 KV autorecloers, 11 KV sectionalisers to industrial feeders on full turn-key basis; and (c) supply, erection, testing & commissioning of 11 KV autorecloers, 11 KV sectionalisers to industrial feeders on full turn-key basis under Integrated Power Development Scheme (IPDS). As seen from the nature of the work stated in Annexure-II by the applicant, the works are of industrial nature as those works are to be done to industrial feeders too. Further, the applicant revealed that the contractee is collecting security deposits from the customers. Moreover, the Government of Andhra Pradesh is reimbu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from time to time and corresponding notifications under APGST Act, 2017, and the applicable rate of tax is 18% (9% under Central tax and 9% State tax). RULING (Under section 98 of Central Goods and Services Tax Act, 2017 and the Andhra Pradesh Goods and Services Tax Act, 2017) The Applicant is not entitled for the benefit of concessional rate of GST @12 % (6% under Central tax and 6% State tax) for the stated works executed, in terms of Notification No.24/2017-Central Tax (Rate) dated 21.09.2017 read with Notification No.31/2017- Central Tax (Rate) dated 13.10.2017 or any other concessional rate. The applicable rate of tax is 18% (9% under Central tax and 9% state tax) for the services referred by the Applicant. Whether a particular per ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
