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TMI Blog2020 (7) TMI 381X X X X Extracts X X X X X X X X Extracts X X X X ..... respectively) by M/s DEC Infrastructure and Projects (I) Pvt. Ltd., (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 DEC Infrastructure and Projects (I) Pvt., Ltd., executes the construction work namely "Construction of Building for Of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .08.2017 falls under the 18% rate of tax or 12% rate of tax? 2) If the work falls under 18% Rate of tax, then can the advance ruling authority guide the APIIC authority to reimburse the GST amount to the construction agency? 3) If the work falls under 12% Rate of Tax, then can we claim the refund of the GST amount which was paid excess while filing the GST returns from the CGST and SGST authority? (While filing the GST returns Tax paid @18%) On Verification of basic information of the applicant, it is observed that the applicant falls under State jurisdiction of Assistant Commissioner (ST), China Waltair Circle, Visakhapatnam. Accordingly, the application has been forwarded to the jurisdictional officer and a copy marked to the State tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ks contract under Section 2 (119) of CGST Act, 2017 / APGST Act, 2017 is treated as supply of service in terms of Serial No.6 (a) of Schedule II of CGST Act '2017 / APGST Act, 2017. 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. Under this notification for heading 9954 the applicable rate of GST is 9%. The said notification has been amended from time to time and the following notifications are issued by the Government of India and the said amendment Notifications are as follows - 1) Notification No- 20/2017 Central Tax (Rate), Dated -22/08/2017. 2) Notification No- 24/2017 Central Tax (Rate), Dated -21/09/2017. 3) Noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y or otherwise The para 4 of clauses (ix) & (x) of Notification No.11/2017 - CT (Rate) dated 28.06.2017 as amended by Notification No.31/2017-CT (Rate) dated 13.10.2017 is as hereunder; (ix) "Governmental Authority" means an authority or a board or any other body, (I) set up by an Act of Parliament or a State Legislature; or (ii) established by any Government, with 90% or more participation by way of equity or control, to carry out any /unction entrusted to a municipality under article 243 W of the Constitution or to a Panchayat under article 243 G of the Constitution. (x) "Governmental Entity" means an authority or a board or any other body including a society, trust, corporation, (I) set up by an Act of Parliament or a State L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s context, it is worthwhile to make a reference to an aspect in page no. 25 of the above mentioned Annual Report regarding "Land Conversion Charges" "The state investment promotion Committee (SIPC) in its meeting held on 26.04.2013, decided not to provide exemption to the corporation from payment of land conversion fee for non-agricultural purposes foregoing state revenues since APIIC would pass on any costs to the end client". It is evident from the above statement that the activities of M/s APIIC are business activities and not otherwise. Moreover, the applicant did not provide any information or documentary proof evidencing that the construction/ building is for use other than for commerce, industry, or any other business or professio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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