TMI Blog2021 (1) TMI 694X X X X Extracts X X X X X X X X Extracts X X X X ..... the recipient has been specified - the notifications clearly state the rate applicable on satisfaction of twin condition of the nature of the supply and the recipient. The applicant has neither given the particulars of the specific nature of the work done by the applicant nor the particulars of the recipient of the supply. Copies of Work Orders are also not on record. Therefore, in the absence of the relevant and necessary information, we are unable to answer the first query of the applicant relating to the rate of tax applicable to the Composite Supply of Works Contract provided by the applicant. In case of a notification in the body of which the effective date is not written, the effect of the amending notification thus shall be the date on which the amending notification is published in the Official Gazette. Therefore, the effective date for the levy of the amended rate of tax as per amended Notification No. 11/2017 - Central Tax (Rate) shall be the date on which Notification No 20/2017 - Central Tax (Rate) and Notification No. 24/2017 - Central Tax (Rate) were published in the Official Gazette. - Case No. 05/2020 Order No. 14/2020 - - - Dated:- 28-8-2020 - MANOJ KUMA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rate of t2% (6% CGST+6% SGST) or is the GST rate 18% (9% CGST 9% SGST) applicable to the nature of works contract undertaken by the applicant? DEPARTMENT VIEW POINT - The concerned officer has opined that no specific contract has been mentioned in the application hence the first question cannot be answered and the said amendment will be applicable from the date of publication of the notification in the official gazette. 6. RECORD OF PERSONAL HEARING - 6.1. Mr. Singal Sushil Kumar, CA appeared for personal hearing and reiterated the submissions already made in the application. They reiterated the facts submitted along with the application. The Applicant states that - 6.2. The applicant is engaged in works contract by way of construction, erection, commissioning. Installation, completion, fitting out, repair, maintenance, renovation. or alteration of - a) a structure meant predominantly for use as (i) an educational. (ii) a clinical. or(iii) an art or cultural establishment. b) a road. bridge, tunnel, or terminal for road transportation for use by general public: c) a civil structure or any other original works pertaining to the Beneficiary led ind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ected and discharged GST Liability at Rate 12% (CGST 6% and SGST 6%) on invoices issued from 01st July, 2017 itself, and with the presumption, that the rate of GST has been amended w.e.f. 1st July 2017, as the intention of the Honourable GST Council. (iv) As it is nowhere mentioned in the notifications itself the date of changes in Rate of GST or effectiveness of the Notification and the rate of GST be applicable, but with the conclusion of the 20th GST Council meeting on 5 th August 2017 (a copy of the Details of Decision taken is being enclosed herewith for your kind perusal (ANNEXURE - E)) and it was announced that the Tax Rate of GST on the above services is being reduced from 18% to 12%. 6.6 The applicant further submits that, again the 21st GST Council Meeting Held on 9th September 2017 and corrected a lacuna left in the 20th GST Council Meeting regarding Works Contract Services as defined in Clause 119 of Section 2 of the GST Act. 6.7 The applicant in summary is of opinion that, it is the presumption and interpretation taken from the above episode that the Intention of the Honourable GST Council was only to reduce the Tax rate from very beginning from 18% to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion Nos 20/2017 - Central Tax (Rate) Entry No. (iii) of the Notification has specified the recipient of the supply for which the rate is applicable. Entry No. (iv) and (v) are for specific type of supply within the four corners of a Composite Supply of Works Contract. Again, in Entry No. (vi) in Notification Nos 24/2017 - Central Tax (Rate). service as well as the recipient has been specified. Thus the notifications clearly state the rate applicable on satisfaction of twin condition of the nature of the supply and the recipient. The applicant has neither given the particulars of the specific nature of the work done by the applicant nor the particulars of the recipient of the supply. Copies of Work Orders are also not on record. Therefore, in the absence of the relevant and necessary information, we are unable to answer the first query of the applicant relating to the rate of tax applicable to the Composite Supply of Works Contract provided by the applicant. 7.4. Regarding the effective date of Notification relating to the applicable rate of tax on a supply. we refer to Section 9(1) and 2(80) of the Act, which states as under: Notification of rate of tax SE ..... X X X X Extracts X X X X X X X X Extracts X X X X
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