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TMI Blog2019 (11) TMI 1709X X X X Extracts X X X X X X X X Extracts X X X X ..... unce Advance Ruling as it falls under the ambit of the Section 97 (2) (a) & (g) of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the GST Act') given as under: (a) classification of any service; (g) whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both, within the meaning of that term. Further, as per the declaration given by the applicant in Form ARA-01, the issue raised by the applicant is neither pending for proceedings nor proceedings were passed by any authority. Based on the above observations, the application is admitted to pronounce advance ruling. 1. Submission and interpretation of the appli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n favour of the applicant he would pay the applicant the balance of 6% of GST along with interest. 2. Questions on which the Advance Ruling is sought Q.1 Whether the supply of labour force/work without material by a sub-contractor to main contractor, who is engaged in supply of "works contract" service, also falls under "works contract" services? Q.2 Whether 'point No. 12' of the 25th CGT Council Meeting held on 18.01.2018 reducing GST rate from 18% to 12% is applicable also to such sub-contractors supplying labour force/work without material to the main contractor who is engaged in supply of "works contract" service? 3. Personal Hearing In the matter personal hearing was fixed on 20.08.2019 at 3:00 PM before the Goa Authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... one place to another place and in relation to excavation. The applicant is performing his task with help of his men and machines, and he is not supplying any material to the main contractor. The crux of the application made by the applicant seeking ruling is whether the activity carried out by him can be classified as "works contract" service or otherwise? Before arriving at any conclusion we would like to reproduce the relevant provisions of the statute. "Works Contract" is defined by the GST Act, 2017 in clause (119) of Section 2, which reads as under: (119) "works contract" means a contract for building, construction, fabrication, completion, erection, installation, fitting out, improvement, modification, repair, maintenance, renovatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... posite supplies shall be treated as supply of services, namely:- (a) works contract as defined in clause (119) of section 2; and (b) supply by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink (other than alcoholic liquor for human consumption), where such supply or service is for cash, deferred payment or other valuable consideration. 4.3 Clause (30) of Section 2 of GST Act, 2017 defines the "composite supply" as under: (30) "composite supply" means a supply made by a taxable person to a recipient consisting of two or more taxable supplies of goods or services or both, or any combination thereof which are naturally bundled and supplied in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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