TaxTMI 
TaxTMI 
2019 (4) TMI 1447
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....rson (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: a. Nuclear Fuel Complex had awarded contract to the applicant vide contract number T.N.No. C-NFC/1113/2015 dated 10/05/2017. The contract is "Contract for Civil, Structural and PH works for plant and Non Plant Buildings (both RCC and Pre-Engineered Buildings) along with other allied structures for Prrr & ZFF Facilities at Nuclear Fuel Complex." b. The client for the above contract is Deputy Chief Engineer (CED, PD & EP), Nuclear Fuel Complex, Department of Atomic Energy Government of India, Post- ECU, Hyderabad. c. The project is about Civil, Structural and PH works for plant and Non Plant Buildings (both RCC and Pre-Engineered Buildings) along with other allied structures for PFFF & ZFF Facilities at Nuclear Fuel Complex - Kota, Rawatbhatta, Rajasthan. d. Scope of work under the contract is as below:- ....
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....dominantly meant for use other than for commerce, Industry or any other business or profession. In view of the above, we have analyzed each of the aforementioned conditions individually. 1. Whether NFC qualifies as Central Government, State Government, Union Territory, a Local Authority, A Governmental Authority or a Government Entity? NFC is a central government company and is managed by Department of Atomic Energy Department of Atomic Energy is under the authority of Prime Minister's Office and Atomic Energy Commission. 2. Whether Supply involved in the Contract shall qualify as Composite supply of works 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 (invol....
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....ear 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 either as government or autonomous body. b. In this contract, the applicant is a contractor of NPCIL. Both goods and services are involved in erection of plant and machinery therefore, it is works contract. c. Electricity is main production when plan gets operationalised. NPCIL will make charge on supply of electricity as a commercial activity so rate of GST will be 18%. 5. FINDINGS, ANALYSIS & CONCLUSION: a. Nuclear Fuel Complex (hereinafter NFC) had awarded contract to the applicant vide contract number T.N.No. C-NFC/1113/2015 dated 10/05/2017. b. NFC is an industrial arm established under Department of Atomic Energy, Government of India; therefore supply under the contract is given to a Central Government by the applicant. c. The contract is for "Contract for Civil, Structural and PH works for plant and Non Plant Buildings (both RCC and Pre-Engineered Buildings) along with other allied structures for Prrr & ZFF Facilities at Nuclear Fuel Complex." d. The supply is a mix of goods a....
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....overnmental Authority or a Government Entity] 13 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; 6 6 12 {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} 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 activ....