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TMI Blog2022 (7) TMI 561X X X X Extracts X X X X X X X X Extracts X X X X ..... ly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisions in the APGST Act. 2. The present application has been filed u/s 97 of the Central Goods & Services Tax Act, 2017 and AP Goods & Services Tax Act, 2017 (hereinafter referred to CGST Act and APGST Act respectively) by M/s. YVR & Co (hereinafter referred to as applicant), registered under the AP Goods & Services Tax Act, 2017. 3. Brief Facts of the case: The applicant, M/s. YVR & Co is engaged in construction services in respect of commercial / industrial buildings and civil structures. Certain civil works were awarded to the applicant by Andhra Pradesh Industrial Infrastructure Corporation Limited (APIIC). Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tification No 11/2017 Central Tax (Rate) dated 28th June 2017 with the applicable rate of tax (CGST and SGST) for works numbered 1 to 6 as 12%. In case of last work of sl.no 7, i.e., Construction of 20 MT Cold Storage Building for Primary Processing Centre the works come under sl.no. 3 of constructions services clause V (e) of notification no 11/2017 Central Tax (Rate) dated 28th June 2017 with, the applicable rate of tax as 12% (CGST and SGST each). 6. Virtual Hearing: The proceedings of Hearing were conducted through video conference on 21.10.2021 for which the authorized representative, Sri Y V Ratnam attended and reiterated the submissions already made. 7. Discussion and Findings: We have examined the specific issues raised in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 2 (119) of CGST Act, 2017 / APGST Act, 2017 is treated as supply of service in terms of Serial No.6 (a) of Schedule II of CGST Act, 2017 / APGST Act, 2017. The Government of India, vide notification No. 11/2017 - Central Tax (Rate), dated - 28th June 2017 notified the rate of GST applicable on supply of services. Under this notification for heading 9954, the applicable rate of GST is 9%. The said notification has been amended from time to time and the following notifications are issued by the Government of India and the said amendment Notifications are as follows - 1) Notification No- 20/2017 Central Tax (Rate), Dated - 22/08/2017. 2) Notification No- 24/2017 Central Tax (Rate), Dated - 21/09/2017. 3) Notification No- 31/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the applicant would qualify for a Governmental Authority/entity or not. 2. Whether the construction works taken up by the applicant are meant for use other than for commerce, industry, or any other business or profession. 1) Initially we examine whether M/S. APIIC is a Government Authority / Entity or otherwise: The clauses (ix) & (x) of Notification No.11/2017 - CT (Rate) dated 28.06.2017 as amended by Notification No.31/2017 - CT (Rate) dated 13.10.2017 are as hereunder; "(iii) in paragraph 4, after clause (viii), the following clause shall be inserted, namely: - (ix) "Governmental Authority" means an authority or a board or any other body, - (i) set up by an Act of Parliament or a State Legislature; or (ii) established by an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... em are meant for business purpose only. Moreover, the applicant did not provide any information or documentary proof clarifying that the constructions are for use other than for commerce, industry, or any other business or profession, to be eligible for concessional rate of 12% (6% CGST + 6% SGST) available under Notification No.24/2017 - CT (Rate) dated 21.09.2017. In this case, the works executed by the applicant are classifiable under SAC Heading No. 9954 under construction services, entry no (ii) of serial No.3 of notification no. 11/2017 Central Tax (Rate) dated 28.06.2017 i.e., Composite Supply of Works Contract as defined in clause 119 of Section 2 of Central Goods and Services Act, 2017 and the applicable rate of tax is 18% (9% und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds and Services Tax Act, 2017 and the Andhra Pradesh Goods and Services Tax Act, 2017) Question: Applicability of CGST and SGST (Rate) on the listed works executed for Andhra Pradesh Industrial Infrastructure Ltd. Answer: The listed works are classifiable under SAC Heading No. 9954 Construction Services, entry no (ii) of serial No.3 of notification no. 11/2017 Central Tax (Rate) dated 28.06.2017 and the applicable rate of tax is 18% (9% under Central tax and 9% State tax). Question: Applicability of CGST and SGST (Rate) on construction of 20MT cold storage building for Primary Processing Centre (PPC) under Mega park scheme at peddapuram, East Godavari district. Answer: Classified under V (e) ofsl.no 3 under heading 9954 Construction Ser ..... X X X X Extracts X X X X X X X X Extracts X X X X
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