TaxTMI 
TaxTMI 
2019 (9) TMI 987
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.... 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 Nira-Bhima Link No. 5 of taluka indapur, Dist. Pune under krishna Bh....
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.... 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 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] 04. CONTENTION - AS PER THE CONCERNED OFFICER The submission, as reproduced verba....
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....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 Sh. B.V. Jumbad, Asstt Commissioner of S.T. Pune, appeared and submitted written submissions. The application was admitted and called for final hearing on 03.08.2019, P. Venkatesh, General Manager, Sh. Arjun Raavi, Sr. Manager and Sh. Abhijit Mundada , C.A. appeared made oral and writt....
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....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. 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;}"] [(iv) Composite supply of works contract as defined in clause (119) of section 2 of t....
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.... 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 Government of India, in Ministry of Finance. Department of Economic Affairs vide F. No. 13/6/2009-INF, dated the 30th March, 2017;] (e) post-harvest storage infrastructure for agricultural produce including a cold storage for such purposes; or (f) mechanised food grain handling system, machinery or equipment for units processing agricultural produce as food stuff excluding alcoholic beverages. 6 -- ....
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....st 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. [(x) 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 (vii) above to the Central Government, State Government, Union territory, a 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 been procured by the said entity....
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....rn 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 construction, whether a temporary breastwork or permanent fortification, for attack or defence, the material of which is chiefly earth 2. Earthwork(noun) the operation connected with excavations and embankments of earth in preparing foundations of buildings, in constructing canals, railroads, etc 3. Earthwork(noun) an embankment or construction made of earth From the meaning assigned the expression earth work as per Dictionary, the term earth work means the structure made from earth especially an embankment or construction made of earth. On perusal of tender documents we find that the present work is the construction of tunnel and its allied....