TaxTMI 
TaxTMI 
2019 (4) TMI 1447
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..... The issue raised by M/s TATA Projects Limited, , situated at 88, Competition Colony, Mahaveer Nagar IIIrd, Kota, District-Kota, Rajasthan 324009, (hereinafter the applicant) is fit to pronounce advance ruling as it falls under the ambit of the Section 97 (2) (e) given as under: e. determination of the liability to pay tax on any goods or services or both; Further, the applicant being a registered person (GSTIN is 08AAALM 189 lKlDY, as per the declaration given by him in Form ARA-01) the issue raised by the applicant is neither pending for proceedings nor proceedings were passed by any authority. Based on the above observations, the applicant is admitted to pronounce advance ruling. 1. SUBMISSION AND INTERPRETATION OF THE APPLICANT: ....
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....and duties as applicable on the contract value. f. Applicant's interpretation:- As per the Sl.no.3(vi)(a) of notification no. 11/2017 - Central Tax (Rate) dt.28th June 2017 amended with notification no.24/2017-Central Tax (Rate) dt 21.09.2017 and further amended with notification no. 31/2017-Centra1 Tax (Rate) dt 13.10.2017, tax rate of 12% applicable in case of Composite supply of Works Contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, provided to the Central Government, State Government, Union Territory, a Local Authority, A Governmental Authority or a Government Entity by way of Construction, erection, commissioning, installation. Completion, fitting out, repair, maintenance, renova....
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....s Contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017? As per Section 2 (119) Works contract means a Contract for building, construction, fabrication, completion, erection, installation, fitting out, improvement, modification, repair, maintenance, renovation, alteration or commissioning of any immovable property wherein transfer of property in goods (whether as goods or in some other form) is involved in the execution of such contract. Works contract, being composite supply (involving both supply of goods and services) relating to immovable property would constitute a service and accordingly liable to tax as per the provisions of the Act. Immovable property is not defined in GST Act. Sectio....
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.... 3. PERSONAL HEARING In the matter personal hearing was granted to the applicant on 14.03.2019 at Room no. 2.29 NCRB, Statue Circle, Jaipur. Shri Rajesh Tripathi and Shri Rama Mohana Rao K (Authorised Representatives) of applicant appeared for PH. During the PH, he reiterated the submissions already made in the application. He further requested that the case may be decided at the earliest. 4. COMMENTS OF THE JURISDICTIONAL OFFICER The jurisdiction officer (Assistant Commissioner, SGST Works Contract and Leasing Tax, Kota) has submitted his comments which can be summarized as under:- a. Nuclear Fuel Complex (NPCIL) is a government entity as it is undertaking of Government of India and managed by Department of Atomic So it is counted e....
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.... GENERAL CIVIL Earth work, Concreting, Fencing, Road Work, Paving, Plastering, Sewer Line, Manholes, Extinguisher, Plumbing, etc. 4 ELECTRICAL WORKS PVC conduits 5 ITS PVC conduits, Earthing, etc. The supply of goods and services is a kind of Works Contract Service. e. The Works Contracts has been defined in Section 2(119) of the CGST Act, 2017 as "works contract" means a contract for building, construction, fabrication, completion, erection, installation, fitting out, improvement, modification, repair, maintenance, renovation, alteration or commissioning of any immovable property wherein transfer of property in goods (whether as goods or in some other form) is involved in the execution of such contract." In view of the ab....
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....nt 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} From the above mentioned facts of law, it is clear that the activity is a work contract supply undertaken for Central Government. The limitation under this notification is that activity/ supply is meant predominantly for use other than commerce, industry or any other business or profession. * Further, the definition of business under Section 2(17) of CGST Act includes- (a) any trade, commerce, manufacture, profession, vocation, adventure, wager or any other similar activity, whether or not it is for a pecuniary benefit; (b) any activity....