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TMI Blog2020 (7) TMI 405X X X X Extracts X X X X X X X X Extracts X X X X ..... Act and APGST Act respectively) by M/s GVS Projects 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 GVS Projects Private Limited, Gunadala, Vijayawada, (hereinafter referred to as the Applicant) is engaged in electrifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection of 33KV Inter linking lines in Srikakulam, Vizag and Vizianagaram Dists Turnkey Basis" & "System improvement project works for erection of 2 nos 33/11kv GIS indoor Sub Stations at Vijayawada and I no. at 33/11kv GIS indoor Sub Station at Guntur and their connected lines on semi turnkey basis under IPDS Scheme". 3. Under which Notification the work would fall, for discharging the GST liability? 4. Whether for the value of materials recovered from RA bills issued on cost recovery basis by APSPDCL & APEPDCL is liable to tax under RCM as per Notification No.13/2017 Central Tax (Rate) dated 28.06.2017 or not ? On Verification of basic information of the applicant, it is observed that the applicant falls under State jurisdiction, i.e. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i) setup by an Act of Parliament or a State Legislature; or (ii) established by any Government, with 90 per cent or more participation by way of equity or control, to carry out any function entrusted to a Municipality under article 243 W of the Constitution or to a Panchayat under article 243 G of the Constitution. "Government 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 State Legislature; ii) established by any Government, with 90 percent or more participation by way of equity or control, to carry out a function entrusted by the Central Government, State Government, Union Territory or a local authority." The applicant further submits that at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvices provided to Central 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is concluded that the Government of Andhra Pradesh is having full control over the APSPDCL and APEPDCL and they are covered under the definition of Government Entities. Now we discuss the nature of work under taken by the applicant: The applicant is engaged in the execution of works awarded by M/s. APEPDCL and APSPDCL for 1) Construction of Indoor Sub-station with control Room and all civil works. 2) Electrical Works 3) providing bore well 4) Erection of 33 KV line with 100 Sqmm AAA conductor (DC) 5) Erection of 11 KV line with 100 Sqmm conductor 6) Erection of 33 KV UG cable 7) Erection of 11 KV UG cable. For all the civil works, where materials such as sand, metal, gravel etc., are involved, the rates are inclusive ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r entry no. (ii) of S.No.3 of the table of Notification No. 11/2017 - Central Tax (Rate), Dated: 28th June 2017 as amended 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). The applicant stated that they are receiving materials such as Power Transformers, loo Sqmm Conductor & Station Transformer from the Contractee and the value of such materials is recovered from their RA bills issued on cost recovery basis by the Contractee. The applicant posed a question whether RCM as per Notification No.13/2017 Central Tax Rate dated: 28.06.2017 is applicable or not on these cost recoveries. As seen from the said Notification, reverse charge is not a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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