TMI Blog2020 (9) TMI 1232X X X X Extracts X X X X X X X X Extracts X X X X ..... orest Department to the applicant for construction as well as for repair maintenance of immovable property wherein transfer of property in goods is involved in the execution of such contracts. Thus the said contracts are duly covered under the definition of work contract service and thus it is a composite service. Further, as per Para 6 (a) of Schedule II to the CGST Act, 2017, works contracts as defined in section 2(119) of the Act shall be treated as a composite supply of services. Thus, there is a clear demarcation of a works contract as a composite supply of service under the Act. Taxability of said service provided to Government department - HELD THAT:- There is no exemption is available to the said service provided by the applicant to the Forest Department. However the said service is a taxable event in terms of entry no. 3(vi) (a) of Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017 (as amended from time to time) in as much as the services provided by the applicant to the Forest Department is not for commerce, industry or any other business or profession and attract GST 12%. Whether the Forest Department is correct in not giving GST to the applicant o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons of this Act, (c) Determination of time and value of supply of goods or services or both, (d) Admissibility of input tax credit of tax paid or deemed to have been paid (e) Determination of the liability to pay tax on any goods or services or both (f) Whether the applicant is required to be registered (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 Since applicant has sought advance ruling on applicability of notification determination of tax liability, therefore, in terms of said Section 97(2) (b) (e) of the Act, the two questions of the application filed by the applicant was admitted. Accordingly hearing was fixed on 07.08.2020 which was attended by the Shri Gaurav Babbar, Advocate on behalf of the applicant and reiterated the submissions given with the application. During the course of hearing Ms. Preeti Manral (DC), concerned officer of SGST-Uttarakhand was also present and stated that composite supply is taxable and pure services supply should be decided as per law. 5. On perusal of application ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of works contract as defined in clause 119 of section 2 of Central Goods and Services Tax Act, 2017. 9 (iii) Composite supply of works contract as defined in clause (119) Of section 2 of the Central Goods and Services Tax Act, 2017, supplied to the Government, a local authority or a Governmental authority by way Of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of,- (a) a historical monument, archaeological site or remains of national importance, archaeological excavation, or antiquity specified under the Ancient Monuments and Archaeological Sites and Remains Act, 1958 (24 of 1958); (b) canal, dam or other irrigation works; (c) pipeline, conduit or plant for (i) water supply (ii) water treatment, or (iii) sewerage treatment or disposal. 6 (iv) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... food stuff excluding alcoholic beverages 6 (vi) Services provided to the Central Government, State Government, Union Territory, a local authority or a governmental authority by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of,- (a) a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession; (b) a structure meant predominantly for use as (i) an educational, (ii) a clinical, or (iii) an art or cultural establishment; or (c) a residential complex predominantly meant for self-use or the use of their employees or other persons specified in paragraph 3 of the Schedule Ill of the Central Goods and Services Tax Act, 2017. 6 (vii) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, involving predominantly earth work (that is, constituting more ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case may be. (xi) Services by plumbing, person supplying electronic for registration section 22 of the of housekeeping, such as etc, where the such service through operator is not liable under subsection (1) of Central Goods and Services Tax Act, 2017. 2.5 Provided that credit of input tax charged on goods and services has not been taken (xii) Construction services other than (i), (ii), (iii), (iv), (v), (vi), (vii), (viii), (ix), (x) and (xi) above. 9 C. Section 2(119) of the Act: works contract means a contract for building, construction, fabrication, completion, erection, installation, fitting out, improvement, modification, repair, maintenance, renovation, alteration or commissioning of any immovable property wherein transfer of property in goods (whether as goods or in some other form) is involved in the execution of such contract; D. Section 2(30) of the Act composite supply ' means a supply made by a taxable person to a recipient consisting of two o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... works contract as a composite supply of service under the Act. 8. As regards to the taxability of said service provided to Government department, we find that there is no exemption is available to the said service provided by the applicant to the Forest Department. However the said service is a taxable event in terms of entry no. 3(vi) (a) of Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017 (as amended from time to time) in as much as the services provided by the applicant to the Forest Department is not for commerce, industry or any other business or profession and attract GST 12% [6% CGST + 6% SGST]. 9. As regards to the question whether the Forest Department is correct in not giving GST to the applicant on the composite supply as the said department classified the same as exempted service, the authority cannot pass the ruling on the same in as much the said question do not qualify for ruling in terms of section 97(2) of the Act. 10. In view of the above, we pass the following order: ORDER i. The service in question provided by the applicant to the Forest Department, Uttarakhand is not a exempted service, however the same is a taxable event in terms ..... X X X X Extracts X X X X X X X X Extracts X X X X
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