TMI Blog2020 (11) TMI 1085X X X X Extracts X X X X X X X X Extracts X X X X ..... NGS [U/s 98 of the Chhattisgarh Goods 8, Services Tax Act, 2017 (herein- after referred to as CGGST Act, 2017)] No. STC/AAR/13/2020 Raipur Dated 25/11/2020 M/s AKM BALAJI JV, HIG-02, M.P. Nagar, Korba Chhattisgarh [hereinafter also referred to as the applicant] has filed an application U/s. 97 of the Chhattisgarh Goods Services Tax Act, 2017 seeking advance ruling on (a) GST Rate applicable on Works. Contract Services Provided to RITES Ltd, under letter of acceptance dated 20/12/2019 for Works Contract Service in relation to works contract for renewal/renovation and other improvements for railway track from Karonji Station to Bhatgaon Railway Siding at Bhatgaon Area of SECL. 2. Facts of the case:- 2.1 AKM-Balaji JV is a joint Venture firm, registered vide GSTIN 22AAKAA0849G1Z1. 2.2 They have submitted that they are engaged in providing works contracts services to its client M/s. RITES Limited vide letter of acceptance dated 20/12/2019. 2.3 Under the said contract the applicant has submitted that they are providing works contract services by way of repairing/renovation and other improvements works including supply of P. Way Fittings Track Balla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld like to make it clear that the provisions for implementing the CGST Act and the Chhattisgarh GST Act, 2017 [hereinafter referred to as the CGST Act and the CGGST Act ) are similar and thus, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the CGGST Act, 2017. Now we sequentially proceed to discuss the issues involved in the ruling so sought by the applicant and the law as applicable in the present case. 5.2 The applicant sought advance ruling regarding the applicable rate at which GST has to be charged for the said work of renewal/renovation and other improvements for railway track from Karonji Station to Bhatgaon Railway Siding at Bhatgaon Area of SECL which has been informed by them to be a works contract service. The issues involved could be discussed as under:- 5.2.1:- The rate of GST for Works Contract service has been prescribed under serial number 3 of Notification No. 11/2017-Central Tax (Rate), dated 28-6-2017, which reads as under:- Notification No. 11/2017-Central Tax (Rate) New Delhi, the 28th June, 2017 In exercise of the powers conferred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... detailed here under:- Notification No. 20/2017-Central Tax (Rate) Dated-22.08.2017. Notification No. 20/2017-Central Tax (Rate) New Delhi, the 22nd August, 2017 G.S.R (E).- In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 11/2017- Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 690 (E), dated the 28th June, 2017, namely:- In the said notification, in the Table,- (i) against serial number 3, for item (iii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:- (3) (4) ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd metro; (b) a single residential unit otherwise than as a part of a residential complex; (c) low-cost houses up to a carpet area of 60 square metres per house in a housing project approved by competent authority empowered under the 'Scheme of Affordable Housing in Partnership' framed by the Ministry of Housing and Urban Poverty Alleviation, Government of India; (d) low cost houses up to a carpet area of 60 square metres per house in a housing project approved by the competent authority under- (1) the Affordable Housing in Partnership component of the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana; (2) any housing scheme of a State Government; (e) post-harvest storage infrastructure for agricultural produce including a cold storage for such purposes; or (f) mechanised food grain handling system, machinery or equipment for units processing agricultural produce as food stuff excluding alcoholic beverages. 6 - (vi) Construction services other than (i), (ii), (iii), (iv) and (v) above. 9 - ; 5.2.3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on No. 31/2017-Central Tax (Rate) Dated-13.10.2017 is as under:- Notification No. 31/2017-Central Tax (Rate) New Delhi, the 13th October, 2017 G.S.R. 1273 (E).- In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No.11/2017- Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 690(E), dated the 28th June, 2017, namely:- In the said notification, (i) in the Table, - (a) against serial number 3, - A. in item (iii), in column (3), for the words Government, a local authority or a Governmental authority , the words Central Government, State Government, Union territory, a local authority, a G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n No. 1/2018-Central Tax (Rate) New Delhi, the 25 th January, 2018 G.S.R. 64 (E).- In exercise of the powers conferred by sub-section (1) of section 9, subsection (1) of section 11,sub-section (5) of section 15 and sub-section (1) of section 16 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No.11/2017- Central Tax (Rate), dated the 28thJune, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 690(E), dated the 28thJune, 2017, namely:- In the said notification, (i) in the Table, - (a) against serial number 3, in column (3), - (A) in item (iv),- (I) for sub-item (c), the following sub-item shall be substituted, namely: - (c) a civil structure or any other original works pertaining to the ln-situ redevelopment of existing slums using land as a resource, under the Housing for All (Ur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rovided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be. (x) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017 provided by a sub-contractor to the main contractor providing services specified in item (vii) above to the Central Government, State Government, Union territory, a local authority, a Governmental Authority or a Government Entity. 2.5 Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be. Explanation . - For the removal of doubt, it is hereby clarified that, supply by way of services specified at items (i), (ia), (ib), (ic), (id), (ie) and (if) in column (3) shall attract central tax prescribed against them in column (4) sub ..... X X X X Extracts X X X X X X X X Extracts X X X X
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