TMI Blog2021 (8) TMI 341X X X X Extracts X X X X X X X X Extracts X X X X ..... F, dated the 30th March, 2017, the contract of supply by the applicant would be covered under the Entry No. 3(v)(da) of Notification 11/2017 Central Tax (Rate) dated 28.06.2017 and liable to tax at the rate of 12%. In case the projects are not an affordable housing projects and are not given the infrastructure status as per notification of Government of India, in Ministry of Finance, Department of Economic Affairs vide F.No. 13/6/2009-INF, dated the 30th March, 2017, the contract of supply by the applicant would not be covered under the Entry No. 3(v)(da) of Notification 11/2017 Central Tax (Rate) dated 28.06.2017, but covered under Entry No. 3(xii) of Notification 11/2017 Central Tax (Rate) dated 28.06.2017 and liable to tax at the rate of 18%. - KAR ADRG 42/2021 - - - Dated:- 30-7-2021 - DR. M.P. RAVI PRASAD AND SRI. MASHHOOD UR REHMAN FAROOQUI, MEMBER Represented by : Sri Dayanand, Chartered Accountant Duly Authorised Representative ORDER UNDER SECTION 98(4) OF THE CGST ACT, 2017 UNDER SECTION 98(4) OF THE KGST ACT, 2017 M/s. Starworth Infrastructure and Construction Limited, No. 130/1, Ulsoor Road, Bengaluru-560042 having GSTIN 29AANCS0437M1ZT, have fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... details are as under. SI.No. Name of the Project No of Apartments Carpet Area of the project/each apartment Date of Commencement of the Project 1 Provident Neora 763 Less Than 60 Square meter November 2018 Onwards 2 Provident Capella 249 Less Than 60 Square meter October 2019 onwards 3 Provident Parksquare 2070 Some of them are less than 60 sq. mtr. and some are more than 60 sq mtr 6. Applicant's Interpretation of Law: 6.1 The applicant is of the view that the projects qualify as affordable housing project since more than 50% of the units are less than 60 square metres. 6.2 The applicant contended that Provident Neora, Provident Capella, Provident Parksquare qualifies as Low-cost housing project with the infrastructure status in terms of entry number 3 (v) (da) of the Notifica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ification No. 11/2017-CT (Rate) dated 28-06-2017. PERSONAL HEARING / PROCEEDINGS HELD ON 30-06-2021 7. Sri Dayanand, Chartered Accountant and Duly Authorised Representative of the applicant appeared for personal hearing proceedings held on 30-06-2021 and reiterated the facts narrated in their application. FINDINGS DISCUSSION 8. At the outset we would like to make it clear that the provisions of CGST Act, 2017 and KGST Act, 2017 are in pari-materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisions in the KGST Act. 9. We have considered the submissions made by the applicant in their application for advance ruling as well as the submissions made by applicant and his authorized representatives during the hearing. We have also considered the issues involved on which advance ruling is sought by the applicant, relevant facts and the applicant's interpretation of law. 10. On verification of the records, it is observed that the appli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 2017. 13. Secondly, coming to the meaning of the term original works , clause (zs) of Notification No. 12/2017 - Central Tax (Rate) dated 28.06.2017 provides for the meaning of Original works as under:- (zs) original works means- all new constructions; (i) all types of additions and alterations to abandoned or damaged structures on land that are required to make them workable; (ii) erection, commissioning or installation of plant, machinery or equipment or structures, whether prefabricated or otherwise; Though the above definition is in relation to Notification No. 12/2017 - Central Tax (Rate) dated 28.06.2017, the same can be used for the interpretation of the term original works in respect of entries in Notification No. 11/2017 - Central Tax (Rate) dated 28.06.2017. 13.1 The contract is for construction of new apartments and hence is covered under the definition of original works and hence second condition is also satisfied. 14. Regarding the condition whether the project is an affordable housing project which has been given infrastructure status vide notification of Government of India, in Ministry of Finance, Department of Economic Affairs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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