TaxTMI 
TaxTMI 
2019 (9) TMI 878
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....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 Statement of relevant facts having a bearing on the question raised. 1) M/s. Yash Nirman Engineers & contractors having registered office at D-6/N-14, M.G. Complex, Sector-14, Vashi, Navi Mumbai-400703 and registered under GST at Maharashtra bearing Registration No. 27ABLPV1823EIZK, engaged in the business of providing Works Contract Services more particularly construction services. 2) At present M/s. Nirman Engineers & contractors provides Works Contract Service by means Construction of a Residential Project." La-Riveria" located at Plot No. 491 Market Yard, Panvel, Rajgad for M/s. Lakhani Builders Pvt. Ltd having their office at 1801, 18th floor, Satara Plaza, Plot No. 20, Sector-19D, vashi, Navi Mumbai-400705. 3) M/s. Lakhani Builders: Pvt. Ltd. has....
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....Ltd. is qualifies to avail the benefit of application of lower rate of CGST@ 6% and SGST@ 6% as provided in Sl. No. 3-item (V) - sub item (da) vide notification no. 01/2018-CT (Rate) dated 25-01-2018. 7) M/s. Lakhani Builders Pvt. Ltd awarded a contract to M/s. Yash Nirman Engineers & Contractors for construction of La-Riveria, A Wing (70 nos. of apartments) with specific scope of work more particularly limited only to Excavation, RCC Work, Brick Work, Plaster Work and Water Proofing Work vide their Work Order dated 17" April, 2014 copy of this work order is enclosed herein with this application. 8) M/s. Lakhani Builders Pvt. Ltd also awarded other construction work in this project "La Riveria" to the various other contractors, 9) Yash Nirman Engineers & Contractors is a Sub-Contractor for this project "La-Riveria" along with other various Sub-Contractors, 10) There are specific provision of Tax Rate for the Sub-Contractors providing their services under Sl. No. 3- item (IX) and item (X) vide notification no. 01/2018-CT(Rate) dated 25 01-2018, who qualifies to avail the application of lower rate of GST @12% and GST @5% respectively, 11) There is no Specific provision for the ....
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.... Construction of Houses pertaining to the low cost houses in an affordable housing projects herein this case is "La-Riveria" by M/s. Yash Nirman Engineers & Contractors would attract GST@12% [CGST@ 6% & SGST @ 6%] w.e.f. 25-01-2018. 03. CONTENTION - AS PER THE CONCERNED OFFICER The jurisdictional office has not made any submissions. 04. HEARING Preliminary hearing in the matter was held on 23.04,201. Sh. Ashwin Vasoya, authorized representative, appeared and requested for admission of their application. Jurisdictional Officer was not present. The application was admitted and called for final hearing on 02.08.2019, Sh. Ashwin Vasoya, authorized representative appeared & made oral and written submissions, Jurisdictional Officer was not appeared. 05. 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. Briefly stated, M/s. Lakhani Builders: Pvt. Ltd. (hereinafter referred to as "Lakhani") has undertaken development of a Residential project viz. "La-Riveria", in Panvel with the intention of sale to the prospective apartment buyers. There are 140 apartments to be constructe....
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....mic Affairs provides infrastructure status to Affordable Housing. The recommendation of the Council would extend the concessional rate to construction of flats/ houses of less than 60 sqm in projects other than the projects covered by any scheme of the Central or State Government also, The GST Council has also observed that "It may be recalled that all inputs used in and capital goods deployed for construction of flats, houses, etc attract GST of or 28%. As against this, most of the housing projects in the affordable segment in the country would now attract GST of 8% (after deducting value of land). As a result, the builder or developer will not be required to pay GST on the construction service of flats etc. in cash but would have enough ITC (input tax credits) in his books to pay the output GST, in which case, he should not recover any GST payable on the flats from the buyers. He can recover GST from the buyers of flats only if he recalibrates the cost of the flat after factoring in the full ITC available in the GST regime and reduces the ex-GST price of flats." The GST Council has also mentioned that the builders/developers are expected to follow the principles laid down under S....