TaxTMI 
TaxTMI 
2019 (10) TMI 752
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.... of both the CGST Act and the RGST Act are the 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. Classific....
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....rincipal contractor. • That SEL awarded the sub-contract for the work of Earth Works including Roadway-Clearing and 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 Agreem....
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....Tax, Zone-111, Jaipur) has submitted his comments vide letter dated 22.07.2019 and stated that, One of the major works involved is the road construction. It involves the removal 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 de....
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.... the deployed machineries. 10. A B Enterprises shall be responsible and liable to adhere to all prevalent laws and regulations applicable and imposed by the central government and state government, Municipal 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 unde....
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.... in goods (whether as goods or in some other form) is involved in the execution of such contract; We find that the activity carried out by the applicant does not involve supply of goods whatsoever in any manner and it's supply of services for Earth Work and other related works. Thus 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. ....