TMI Blog2020 (10) TMI 1351X X X X Extracts X X X X X X X X Extracts X X X X ..... site supply of works contract as defined in clause (119) of Section 2 of the Central Goods and Services tax Act, 2017 is 18% (9% CGST+9% SGST) till 21/08/2017 as stipulated under serial no. 3, Heading 9954 of Notification No. 11/2017-Central Tax (Rate) dated -28/06/2017. Thereafter, the GST Rate on composite supply of works contract as defined in Clause (119) of Section 2 of the Central Goods Services tax Act, 2017 is 12% (6% CGST+6% SGST) from 22/08/2017 as per serial no. 3, Heading 9954 of Notification No. 20/2017-Central Tax (Rate) dated-22nd August, 2017 - The applicant has wrongly interpreted that the tax liability is @ 12% (CGST 6% and SGST 6%) from 01st July, 2017 itself whereas the effective date of the said Notification is the Notification date itself. Notification No. 11/2017-Central Tax (Rate) dated-28/06/2017 is applicable with effect from the notification date viz. 28/06/2017. Similarly Notification No. 20/2017-Central Tax (Rate) dated-22 nd August, 2017 is applicable with effect from the notification date viz. 22/08/2017 and Notification No. 24/2017-Central Tax (Rate) dated 21st September, 2017 is applicable with effect from 21/09/2017. - STC/AAR/03/2020/41 - - - D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... road, bridge, tunnel, or terminal for road transportation for use by general; public; c) a civil structure or any other original works pertaining to the Beneficiary led individual house construction / enhancement under the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana d) railways, excluding monorail and metro; e) a residential complex predominantly meant for self-use or the use of their employees or other persons specified in paragraph 3 of the Schedule III of the Central Goods and Services Tax Act, 2017. 2.1.2 Subsequently, the Notification No. 11/2017-Central Tax (Rate) dated 28th June 2017 was amended by the following notifications: i) Notification No. 20/2017-Central Tax (Rate), dated 22nd August, 2017 ii) Notification No. 24/2017-CentraI Tax (Rate), dated 21st September, 2017 Based on aforesaid notification the applicant has charged and paid CGST at the rate of six percent. Similarly the SGST was also charged at the rate of six percent on the services provided in between July to September, 2017. 2.2 Question is what will be the date of effectiveness of notification no.20/2017 and notification no. 24/2017 reducing the tax rate to 12% inste ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng in the matter was extended to the applicant and accordingly their authorized representative Shri Prakash Chand Agrawal, C.A. and Shri Vikash Agrawal Advocate appeared before the authority tor hearing on 17/07/2020 and reiterated their contention. They also furnished a written submission dated 17/07/2020 which has been taken on record. 5. The legal position, Analysis and Discussion:- 5.1 At the very outset, we would 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 io 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. In response to the कमांक/ राकआ / अविप्रा /03/2020/24 नवा रायपुर अटल नग ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncluding a complex or building intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier. (Provisions of paragraph 2 of this notification shall apply for valuation of this service) 9 - (ii) composite supply of works contract as defined in clause 119 of section 2 of Central Goods and Services Tax Act, 2017. 9 - (iii) construction services other than (i) and (ii) above. 9 - 4 Section 6 Distributive Trade Services; Accommodation, Food and Beverage Service; Transport Services; Gas and Electricity Distribution Services 5.2(ii) Serial number 3 of Notification Number 11/2017 dated 28 th June, 2017 relating to Construction Services was amended by Central government on recommendation of Council ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oad transportation for use by general public; (b) a civil structure or any other original works pertaining to a scheme under Jawaharlal Nehru National Urban Renewal Mission or Rajiv Awaas Yojana; (c) a civil structure or any other original works pertaining to the In-situ rehabilitation of existing slum dwellers using land as a resource through private participation under the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana, only for existing slum dwellers; (d) a civil structure or any other original works pertaining to the Beneficiary led individual house construction / enhancement under the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana; (e) a pollution control or effluent treatment plant, except located as a part of a factory; or (f) a structure meant for funeral, burial or cremation of deceased. 6 - (v) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, supplied by way of construction, erection, commissioning, or installation of original works pertaining to,- (a) railways, excluding monorail an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll be substituted, namely:- (3) (4) (5) (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 III of the Central Goods and Services Tax Act, 2017. (vii) Construction services other than (i), (ii), (iii), (iv), (v) and (vi) above. 6 - 5.2(v) Thus the GST Rate on composite supply of works contract as defined in clause (119) of Section 2 of the Central Goods and Services tax Act, 2017 as per Notification No. 11/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Notification No. 11/2017-Central Tax (Rate) dated-28/06/2017 is applicable with effect from the notification date viz. 28/06/2017. Similarly Notification No. 20/2017-Central Tax (Rate) dated-22 nd August, 2017 is applicable with effect from the notification date viz. 22/08/2017 and Notification No. 24/2017-Central Tax (Rate) dated 21st September, 2017 is applicable with effect from 21/09/2017. 6. Having regard io the facts and circumstances of the case and discussions as above, we pass the following order:- ORDER (Under section 98 of the Chhattisgarh Goods and Services Tax Act' 2017) No.STC/AAR/03/2020/41 Raipur Dated 08/10/2020 The ruling so sought by the Applicant is accordingly answered as under: RULING i. The rate of tax applicable to the composite supply of works contract as defined in clause (119) of Section 2 of Central goods and Services Act, 2017 is 18% (9% CGST+9% SGST) till 28/06/2017 as stipulated under Notification No.11/2017-CentraI Tax (Rate) and is 12% (6% CGST+6% SGST) thereafter, with effect from 22/08/2017. ii. The amendment to Notification no. No. 11/2017-Central Tax (Rate) dated-28/06/2017, made vide Notification No. 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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