2018 (6) TMI 111

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....ection 97 of CGST Act,2017, KGST Act, 2017 & IGST Act, 2017 read with Rule 104 of CGST Rules 2017 8b KGST Rules 2017, in form GST ARA-01. They enclosed copy of challan for Rs. 10,000/- bearing CIN number ICIC17122900004271 dated 01-12-2017 towards the fee for advance ruling and hence the instant application is admitted. 2. The applicant is engaged in execution of works awarded by M/s Karnataka Power Transmission Corporation Limited (hereinafter referred to as "KPTCL"), for construction of power lines, erection of transmission towers and transformers. The contract with KPTCL is a single composite contract, but with three connected agreements for Supply of Materials, Erection 8b Civil Works respectively. All the three agreements were award....

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.... the Applicant in their application for advance ruling as well as the submissions made by Sri L Arun Kumar, Executive Director, during the personal hearing. We also considered the questions/issues on which advance rulings have been sought for by the applicant, relevant facts having bearing on the questions/issues raised, the applicant's understanding/interpretation of law in respect of the issue. 6. The Applicant sought advance ruling on the two questions i.e (1) "Whether the contract, executed by them for KPTCL, is a divisible contract [Supply of goods & Supply of Services] or an indivisible contract [works contract]?" and (2)"Whether the tax rate of 12% [CGST-6% + SGST-6%] is applicable to the above contract, in pursuance of Notifi....

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....re of "indivisible' and squarely falls under the works contract, which is a service. 11. The second question is whether the applicant is entitled for the concessional rate of GST @ 12% as per Notification No.24/2017 Central Tax (Rate) dated 24.09.2017 or not. The Applicant at point II of Annexure A has reproduced a portion of the Notification No.24/2017 Central Tax (Rate) dated 24.09.2017 and highlighted the words 'State Government'. Also on the next page they have submitted a bullet point "KPTCL is covered under the definition of State Government". 12. The Applicant therefore contends that they are providing services to 'State Government' and are thus eligible for the tax rate enumerated in the aforesaid notificat....