TaxTMI 
TaxTMI 
2019 (9) TMI 819
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....we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to any dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the MGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, the expression 'GST Act' would mean CGST Act and MGST Act. 2. FACTS AND CONTENTION - AS PER THE APPLICANT The submissions, as reproduced verbatim, could be seen thus- "Ajwani Infrastructure Pvt. Ltd. has entered into Joint Venture with Kargwal Construction Pvt. Ltd. and formed Joint Venture in the name of 'Ajwani-Kargwal Joint Venture' for a water transport project at Navi Mumbai. 1. The CIDCO of Maharashtra Limited has awarded the construction contract of "Development of Infrastructure facility for Passenger Water Transport Terminal at Nerul, Navi Mumbai (C.A.No.01/CIDCO/SE (Vashi)/EE(Vashi-1)/2015-16 vide work Order No. CIDCO/EE (VASHI 1)/2016/473 dtd 28.11.2016 (the "Project") to 'Ajwani-Kargwal Joint Venture', wherein Ajwani Infrastructure Pvt. Ltd. is the Lead Member of Ajwani-KargwaI J....
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....drive of Navi Mumbai. Ajwani Infrastructure undertakes diverse projects of construction for roads, highways and toll ways. We employ state-of-the-art plant and machinery for timely execution of projects adhering to international standards of quality. Brief description of activity for which advance ruling is sought: The advance ruling is sought for the applicability of: 1. GST Rate on the work of "Development of Infrastructure facility for Passenger Water Transport Terminal" at Nerul, Navi Mumbai awarded to M/s. Ajwani Karawal (JV). 2. Will the activity fall under chapter heading 9954 (construction service) with serial no. 3(iv)(a) or 3(vi)(a) of the Notification No. 11/2017-CentraI Tax (Rate)? 3A. Relevant Provision of GST Law: • As per Notification No.24/2017-Central Tax (Rate) dated 21st September, 2017, amending the Notification No. 11/2017- Central (Rate) dated 28th June, 2017, serial number 3, for item (vi) in column (3), the following was substituted: "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 Gove....
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...., records & discussion with CIDCO officials, we are of the view that: 1. CIDCO is a non-commercial entity and thus the original works constructed by the Applicant is meant predominantly for use other than commerce, Industry, Business or profession so as to qualify for 12% GST rate as per Notification No. 24/2017 - Central Tax (Rate) dated 21st September, 2017 read with Notification No. 31/2017 - Central Tax (Rate) dated 13th October, 2017. 2. The term original works has not been defined in GST Act, that as per the definition under the erstwhile Finance Act, 1994, i) All new constructions, ii) All types of additions and alterations to abandoned or damaged structures on land that are required to make them workable; iii) Erection, commissioning or installation of plant, machinery or equipment or structures, whether pre-fabricated or otherwise. As per para 1.3.1 of CPWD Manual, 2014, "original works" means (i) all new constructions, (ii) all types of additions, alterations &/or special repairs to newly acquired assets, abandoned or damaged assets that are required to make them workable, (iii) major replacements or remodel ling of a portion of an exis....
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.... appeared & made oral and written submissions. Jurisdictional Officer Sh. Manchare, C.M., Dy. Commr. of S.T.(E-603) LTU, Pune appeared. 06. OBSERVATIONS We have gone through the facts of the case, documents on record and submissions made by both, the applicant as well as the jurisdictional office. We find, from the submissions made by the applicant, that CIDCO has awarded construction contract of "Development of Infrastructure facility for Passenger Water Transport Terminal at Nerul, Navi Mumbai 'Ajwani-Kargwal Joint Venture', We also find that 'Ajwani-Kargwal Joint Venture' has been formed between Ajwani Infrastructure Pvt. Ltd. (the applicant in this case) and Kargwal Construction Pvt. Ltd. Even though the said Joint Venture has been formed to construct the above mentioned facility/project in Navi Mumbai, the subject application has been preferred by one of the parties to the Joint Venture namely, Ajwani Infrastructure Pvt. Ltd. This authority is governed by the provisions of Chapter XVII of CGST ACT and the relevant Sections 95 to 98, 102, 103, 104 and 105. As per section 95, the term 'advance ruling' means a decision provided by this authority to the applic....