TMI Blog2022 (3) TMI 1202X X X X Extracts X X X X X X X X Extracts X X X X ..... rity for Advance Ruling constituted under section 99 of CGST/RGST Act, 2017, within a period of 30 days from the date of service of this order. At the outset, we would like to make it clear that the provisions of both the CGST Act and the RGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the RGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, a reference to such a similar provision under the COST Act / RGST Act would be mentioned as being under the GST Act . A. SUBMISSION AND INTERPRETATION OF THE APPLICANT: 1. That M/s. Shri Vinayak Buildcon (hereinafter referred to as the applicant ) are registered under GST having GSTIN 08ACMFS6195A1ZU. Applicant is engaged in supply of services of construction of residential houses under affordable housing scheme under Chief Minister's Awas Yojana-2015 framed to achieve the objective of Affordable Housing for All under Pradhan Mantri Awas Yojana of Government of India on pure labour basis. 2. That the applicant has entered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ansfer, barter, exchange, licence, rental, lease or disposal made or agreed to be made for a consideration by a person in the course or furtherance of business; (b) import of services for a consideration whether or not in the course or furtherance of business; (c) the activities specified in Schedule I, made or agreed to be made without a consideration; 2. Section 9(1) of the CGST Act, 2017 provides of levy of GST on such supply covered under Section 7. Section 9(1) reads as under: 9. Levy and collection.- (1) Subject to the provisions of sub-section (2), there shall be levied a tax called the central goods and services tax on all intra-State supplies of goods or services or both, except on the supply of alcoholic liquor for human consumption, on the value determined under section 15 and at such rates, not exceeding twenty per cent., as may be not by the Government on the recommendations of the Council and collected in such manner as may be prescribed and shall be paid by the taxable person. 3. Further, Section 11 (1) of the CGST Act, 2017 provides the power to grant exemption from levy of tax. Section 11(1) reads as below: 11. Power to grant Exemptio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or All under Pradhan Mantri Awas Yojana of Government of India. 7. Hence, in applicant's understanding, services of labour work of construction of residential houses under Chief Minister's Awas Yojana-2015 framed to achieve the objective of Affordable Housing for All under Pradhan Mantri Awas Yojana of Government of India is exempt from GST by virtue of Sl. No. 10 of the Notification No. 12/2017-CT(R) dated 28.06.2017. 8. Further, applicant wishes to submit that in an identical case of M/s. Sevk Ram Sahu, Jaipur for Advance Ruling reported at 2020 (33) G.S.T.L. 437 (A.A.R. -GST - Raj.), wherein the applicant being a sub-contractor supplying pure labour services for Chunai and Plaster work for construction of residential houses under affordable housing scheme under Pradhan Mantri Awas Yojana to main contractor executing the project under agreement with the Rajasthan Government, it was held by your honour that pure labour contract services supplied by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of a civil structure or any other original works is exempt under Entry 10 of Notifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provided with the original submissions. The issue pertains to applicability of exemption notification No. 12/2017-Central Tax (Rate), dated 28.06.2017. 4. As per Point No. 1 of the agreement dated 13.12.2019, the duration of contract for completion of said project by the applicant was for a period of 24 months i.e. 01.04.2019 to 31.03.2021. under this agreement the applicant must handover to complete all work whatsoever required as per released approved drawings signed by both party of whole project and handover the complete project to Builder i.e. M/s Sanwaliya Buildcreation LLP. 5. Further, as per Note to point No. 1 of the said agreement, all conditions of the agreement had been decided on 0 1.04.2019 and the construction work started on site. But the agreement terms and conditions had been written and registered on 13.12.2019. 6. Before we delve deep to decide the case, it would be proper in the fitment of justice to discuss the relevant provisions of the statute which are as under- Section 95 of the CGST Act, 2017: 95. Definitions of Advance Ruling- In this Chapter, unless the context otherwise requires- (a) -advance ruling' means a decision pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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