TaxTMI 
TaxTMI 
TaxTMI 
2019 (10) TMI 752
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....e same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the RGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act / RGST Act would be mentioned as being under the "GST Act". * The issue raised by M/S Ashok Kumar Choudhary, 21/ 175, MLA Quarters, Kaveri Path, Mansarovar, Jaipur Rajasthan 302020 (hereinafter the applicant) is fit to pronounce advance ruling as it falls under the ambit of the Section 97 (2) (a) & (e) given as under: a. Classification of goods and / or Services or both; e. determination of....
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....d Grubbing, Excavation in Soil, Hard Rock, Embankment and Subgrade etc within chainage Km 234+000 to Km 239+000 to M/s. Potaliya Enterprises. * That further, M/S Potaliya Enterprises sub-let the above work to the applicant on same terms and conditions as given in the LOI of Sadhbav Engineering Limited to M/S Potaliya Enterprises. * Thus the applicant is carrying out the work of Earthworks in highway from Km 234+000 to km 239+000 in total compliance of requirement of Nagpur Mumbai Super Communication Expressway, terms and conditions as well work specification contained in the Contract Agreement between Nagpur Mumbai Super Communication Expressway and M/s SEL (principal contractor). * In view of the above activities, a question is arisi....
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....val of topsoil, along with any vegetation, before scraping and grading the area to the finished "formation level". The soil is known as the "subgrade" Most earthworks are formed by cut and fill and the type of fill material must be considered, not only in terms of it physical properties, but on the conditions in which it is to be, and the methods of compaction. In this case it is the composite supply of services. 5. FINDINGS, ANALYSIS & CONCLUSION: The applicant has been awarded a sub-contract for the work of Earth Works by M/s. Potaliya Enterprises as determined from Letter PE/2018-19/91 dated 29.11.2018 from M/s. Potaliya Enterprises to the applicant (hereinafter the agreement). The scope of work as defined under the agreement includes....
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.... Corporation and any other authority as shall be related to the works. Thus, in view of the above clauses of the agreement and nature of work, we are of the opinion that the supply made by the applicant is a supply of construction service for Earth Work and related work and is of independent nature, and cannot be categorised as construction of road as classified under Entry number 3(iv) of the Notification No 11/2017-CT (Rate) dated 28.6.2017 (as amended). Whether, the activity carried out by the applicant falls under purview of Mixed Supply, Composite Supply or Work Contract services can be ascertained/ examined below:- * According to Section 8 of GST Act, 2017, the tax liability on a composite or a mixed supply shall be determined in....
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....us the said activity does not fall under either Composite Supply or Mixed Supply. Further, as there is no involvement of transfer of property in goods in the above said activity; it cannot be classified under Works Contract Services also. * The activity carried out by the applicant is a supply of Site Preparation Service wherein he will do Excavation in soil, hard rock excavation, embankment, sub-grading, shoulder formation, median fill etc. All these works do not involve any supply of goods and will be carried out via soil modification, alteration only, thus it is a pure service without involvement of goods. The given activity is thus a Construction Service of Site Preparation falling under heading "Site formation and clearance servic....