2019 (9) TMI 743

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....SGST Act respectively) by M/s. Madhya Pradesh Power generating Company Limited (hereinafter referred to as the Applicant) , registered under the Goods & Services Tax. 2. The provisions of the CGST Act and MPGST Act are identical, except for certain provisions. Therefore, unless a specific mention of the dissimilar provision is made, a reference to the CGST Act would also mean a reference to the same provision under the MPGST Act. Further, henceforth, for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST or MP GST Act would be mentioned as being under the GST Act. 3. BRIEF FACTS OF THE CASE: 3.1. The company M P Power Generating Co. Ltd is 100% Madhya Pradesh State Government Hold Company. 3.2. D....

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....or start functioning without having residential quarter available at Plant site. Hence, construction of residential quarter is part and parcel of the project of establishment of Power Plant. 4. QUESTIONS RAISED BEFORE THE AUTHORITHY:- 4.1 Rate of GST on contract for construction of building and structure for colony at village Siveria at 2x660 MW Shree Singaji Thermal Power Project Stage -II Khandwa. As per Notification No. 11/2017 as amended by Notification No. 24/2017 further amended vide Notification No. 31/2017. 4.2 Rate of GST on construction contract of residential quarters at various power houses of MPPGCL as per Notification No. 11/2017 as amended by Notification No. 24/2017 further amended vide Notification No. 31/2017. 5. CONCE....

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.... object to generate electricity. For generation of Power, Power Plant are to be established at various locations. As the locations are remote no plant can be set up or start functioning without having residential quarter available at Plant site, construction of residential quarter is part of the project of establishment of Power Plant. 6.8. Notification No. 11/2017 dated 28.06.2017 under SAC Code 9954 under serial No. 3 covers construction Services in three points (i to iii) and prescribes rate of tax at 9% 6.9. The said Notification was amended by notification No. 20/2017 dated 22.08.2017 was further amended vide Notification No. 24/2017 dated 21.09.2017 was further amended vide Notification No. 31/2017 dated 13.10.2017 6.10. As per ame....

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....arter available at Plant site. Hence, construction of residential quarter is part and parcel of the project of establishment of Power Plant. 7. Discussions and Findings: 7.1 We have carefully considered the submissions made by the applicant in the application and during time of personal hearing. 7.2 We find that the question before us essentially pertains to classification of the service question and the rate of duty applicable on supply of such service, particularly the applicability of concessional rate of tax in terms of Notification No.11/2017-Central Tax (Rate) dtd.28.06.2017 and corresponding notification issued under MPGST Act. We, therefore observe that the issue before us is squarely covered under Section 97(2)(a) of the Act and....

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....t of Madhya Pradesh is of electricity (power) generation. " The applicant has solely made this narration a ground for seeking fresh ruling on the same contract. 7.5. We have given a careful consideration to the arguments adduced by the applicant and the counsel at the time of personal hearing. The applicant have argued that the Government of Madhya Pradesh incorporated MPPGCL with an object to construct, operate, and maintain electricity system as defined in Section 2(25) of Electricity Act 2003 (Power Projects). It has been argued by the applicant that '... the work of power project includes the entrusting all work related to that project including the work of construction of residential colonies as they are in relation to the power p....