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TMI Blog2021 (11) TMI 859X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice Tax Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central Goods and Service Tax Act would also mean a reference to the same provisions under the Tamil Nadu Goods and Service Tax Act. TAMILNADU POLYMER INDUSTRIES PARK LIMITED (hereinafter called the 'Applicant' or 'TPIPL') 19-A 3rd floor, Rukmini Lakshmipathy Road, Egmore, Chennai 600008 is registered under the GST Vide GSTIN 33AAFCT3356C1ZO. They have sought Advance Ruling on the following questions: 1. Applicable GST rate for EPC contract engaged in works, viz; site grading, earth filling, road works, storm water drains, utility corridor, street lighting, water storage and distribu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GST @ the rate of 12%. The applicant has stated that they had accepted the invoice and made Inc payment after deducting GST-TDS at 2%. The applicant has also stated that the contractor has contended that the applicable GST rate for contracts with Public Sector enterprises is 12%. 2.3 The applicant has also engaged a contractor for construction of prefabricated PUF (polyurethane) Administrative building, training centre, technology facilitation centre, etc., at the TPIPL project site. They have stated that TPIPI. has registered as a Tax deductor under Section 51 of CGST Act 2017, for deducting TDS at 2%. The applicant is of the view that they arc a Public Sector Undertaking and the applicable GST rate is 12% for both ETC contracts and Civi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... posed to be undertaken. 4.1 The Central Jurisdictional authority, who holds the administrative jurisdiction over the applicant reported that there are no pending proceedings on the issue raised by the applicant, in their Advance Ruling application. 4.2 The State Jurisdictional authority has not furnished the report and is construed that there are no proceedings pending on the issues raised by the applicant in their Advance Ruling application. 5.1 We have carefully examined the submissions of the applicant in their application and during the Hearing. It is seen that the applicant seeks ruling to determine the applicable GST rate for the EPC contract engaged in works, viz; site grading, earth filling, road works, storm water drains, utilit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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