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TMI Blog2019 (4) TMI 1945X X X X Extracts X X X X X X X X Extracts X X X X ..... all and commission certain facilities viz., providing underground cable work in Visakhapatnam city, package-1 and package-3 (replacement of existing 33/11 KV substation of Zone-1 division Visakhapatnam with underground power cable network on turnkey basis. 2. The appellant had filed an application before the Appellate Authority for Advance Ruling in ARA-02, dated 19-2-2018, contending the Ruling passed by the AAR, A.P. vide Ruling AAR No. 29/AP/GST/2018, dated 19-12-2018 [2020 (32) G.S.T.L. 417 (A.A.R. - GST - A.P.)]. Brief history of the case : 3. The appellant in his plea to the AAR, A.P. had raised following questions. (1) Whether the tax rate of 12% [CGST-6% + SGST-6%] is applicable to contract, in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... P. vide Ruling AAR No. 29/AP/GST/2018, dated 19-12-2018, the appellant preferred the present appeal before the Appellate Authority for Advance Ruling, in ARA-02, with the following contention. 6. Whether the works contractors services rendered by M/s. Vijai Electricals Ltd. to APEPDCL is eligible for concessional rate of GST if so, whether Entry No. (vi)(a) of Notification No. 24/2017-Central Tax (Rate), dated 27-9-2017 is applicable i.e., 12%. Grounds of appeal : 7. The appellant (M/s. Vijai Electricals) preferred appeal in light of the developments taken place relating to the Ruling in AAR No. 29/AP/GST/2018, dated 19-12-2018, after the Order of Authority for Advance Ruling is shared to the service recipient (APEPDCL). The se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ss or profession, is 12%." (3) The Spl. Chief Secretary, Land & DM issued orders stating that their activity is public utility works, not commercial and the same may be informed to the concerned. (4) In support of the above clarification, the APEPDCL addressed a letter to the appellant with the clarification provided by the Commissioner for DM & EO Secretary to Government (FAC) Project Director, NCRMP/APDRP as follows : "As per Entry at Sl. No. 3(vi) of the table in Notification No. 11/2017 of Central Tax (Rate), dated 28-6-2017 and the corresponding state tax notification in GOMs No. 259, dated 29-6-2017 Revenue (CT.II) Dept., as amended from time to time, the rate of GST applicable to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7. Personal hearing 9. The personal hearing was called on 12th April, 2019, for which the authorized representative Sri. Venkateswarlu Bharathula attended and reiterated the written submission. The appellant made the following plea at the time of personal hearing. (1) The works contract service availed by APEPDCL from Vijai Electricals Limited is meant for Government of Andhra Pradesh alone and squarely falls under the services to State Government only. (2) The Project Monitoring Unit (PMU) of APDRP had identified the line department (APEPDCL) for implementing the project investments. APEPDCL is responsible for actual execution of project works and further to maintain infrastructure ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rk, Daba Gardens, Vishakhapatnam-530020, for carrying on the business of Distribution and Retail Supply of electrical energy within the Area of Supply (as defined in this License) and with the powers and upon the terms and conditions specified therein. Moreover 'APEPDCL is a Government entity and it does not fall under the explanation provided for 'business' vide Notification No. 17/2018, dated 26-7-2018, which includes transaction undertaken by the Central Government, State Government or any local Authority only. 13. As far as the plea made by the appellant is concerned, as per Serial No. 3 of Entry No. vi(a) of Notification No. 24/2017-Central Tax (Rate), dated 21-9-2017, the services provided by the appellant towards APEPDCL ..... X X X X Extracts X X X X X X X X Extracts X X X X
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