TaxTMI 
TaxTMI 
2019 (9) TMI 987
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.... 3. If we are covered under SL No. 3 chapter No. 9954 as per Notification No.31/2017 - Central Tax (Rate) dated 13/10/2017, w.e.f. 13/10/2017 then what is the meaning of "Earthwork"? At the outset, 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, a reference to "GST Act" would means CGST Act / MGST Act. 3. FACTS AND CONTENTION - AS PER THE APPLICANT Statement of relevant facts having a bearing on the question(s) raised: M/s. Soma Mohite Joint Venture (Referred to as JV) registered under Goods and Service Tax Act, 2017 having GST registration No. 27AAEAS1739F1Z1 and registered office at 3, Siddhivinayank Society. Soma Heights, Karve Road, Kothrud, Pune. 411038 is engaged in the business of Construction of infrastructure projects. The said IV was formed on 27 December, 2008 to undertake construction of tunnel and its allied works for ....
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.... in respect of the aforesaid Question(s): Our View: We M/s. Soma Mohite Joint Venture (Referred to as JV), are taken general meaning of "Earthwork as its proper meaning or definition has not been mentioned anywhere in the act, 50 as per general meaning Earth Work include Excavation for Tunnel, removing of excavated stuff providing steel support rock bolting, enforcement, fixing or chain link, cement concerting to wherein earth work is more than 75% of total work. As per our understanding, we are covered under Sl.No. 3 Chapter no. 0954 as per Notification No 31/2017 - Central Tax (Rate) dated 13/10/2017, w.e.f. 13/10/2017, where CGST rate is 2.5%. (1) (2) (3) (4) (5) "3 Chapter 9954 [(vin) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, involving predominantly earth work that is constituting more than 75 per cent of the value of the works contract) provided to the Central Government, State Government, Union territory, local authority, a Governmental Authority or a Government Entity 2.5% Provided that where the services are supplied to a Government Entity, they should have bee....
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....3G of the Constitution or in relation to any function entrusted to a Municipality under article 243 W of the Constitution. For Advance Ruling Decision - As per the Notification Dt.25/01/2018, it is necessary to examine whether the Composite supply of goods and services in which the value of supply of goods constitutes not more than 25% of the value of the said composite supply. Work is allotted to the dealer in the year 2008-2009. Till now most of the earth work may be completed and in current financial year Value of Supply of goods will constitute more than 25% of the composite supply. Secondly Godavari Marathwada irrigation Development Corporation is a government undertaking and not a government entity. In view of above this office is of the opinion that the said contract is not covered under SI No. 3A, Chapter No. 99 as per notification No. 2/2018 Central tax (Rate) dated 25.01.2018. 05. HEARING The Preliminary hearing in the matter was held on 23.05.2019, Sh. P. Venkatesh, General Manager, Sh. Amol Joshi, Sr. Manager and Sh. Shivraj Patil, C.A. appeared and requested for admission of application as per details in their application. The Jurisdictional Officer S....
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....mpletion certificate, where required, by the competent authority or after its first occupation, whichever is earlier. (Provisions of paragraph 2 of this notification, shall apply for valuation of this service) 9 -- (ii) composite supply of works contract as defined in clause 119 of section 2 of Central Goods and Services Tax Act, 2017. 9 -- [(iii) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, supplied 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, renovation, or alteration of, - (a) a historical monument, archaeological site or remains of national importance, archaeological excavation, or antiquity specified under the Ancient Monuments and Archaeological Sites and Remains Act, 1958 (24 of 1958); (b) canal, dam or other irrigation works; (c) pipeline, conduit or plant for (i) water supply (ii) water treatment, or (iii) sewerage treatment or disposal. ....
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....territory or local authorities.) 6 -- [(v) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, supplied by way of construction, erection, commissioning, or installation of original works pertaining to - (a) railways, [including] monorail and metro; (b) a single residential unit otherwise than as a part of a residential complex, (c) low-cost houses up to a carpet area of 60 square metres per house in a housing project approved by competent authority empowered under the 'Scheme of Affordable Housing in Partnership' framed by the Ministry of Housing and Urban Poverty Alleviation, Government of India; (d) low cost houses up to a carpet area of 60 square metres per house in a housing project approved by the competent authority under- (1) the "Affordable Housing in Partnership" component of the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana; (2) any housing scheme of a State Government; [(da) low-cost houses up to a carpet area of 60 square metres per house in an affordable housing project which has been given infrastructure status vide notification of Gov....
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.... to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be] [(viii) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017 and associated services, in respect of offshore works contract relating to oil and gas exploration and production (E&P) in the offshore area beyond 12 nautical miles from the nearest point of the appropriate base line. 6 -- [[(ix) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017 provided by a sub-contractor to the main contractor providing services specified in item (iii) or item (vi) above to the Central Government, State Government, Union territory, a local authority, a Governmental Authority or a Government Entity. 6 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. [(....
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....thworks include road construction, railway beds, causeways, dams, levees, canals, and berms. Other common earthworks are land grading to reconfigure the topography of a site, or to stabilize slopes. Military use [edit] In military engineering, earthworks are, more specifically, types of fortifications constructed from soil. Although soil is not very strong, it is cheap enough that huge quantities can be used, generating formidable structures. Examples of older earthwork fortifications include moats, sod walls, motte-and-bailey castles, and hill forts. Modern examples include trenches and berms As per English Cambridge dictionary noun - a raised area of earth made, especially in the past, for defence against enemy attack Other meanings as per Princeton's WordNet(0.()0 / 0 voles)Rate this definition: 1. earthwork(noun) an earthen rampart Wiktionary(0.00 / 0 votes)Rate this definition: I. earthwork(Noun) Any structure made from earth: especially an embankment or rampart used as a fortification Webster Dictionary(0.00/ 0 votes)Rate this definition: 1. earthwork(noun) any construc....