TaxTMI 
TaxTMI 
TaxTMI 
2019 (11) TMI 283
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...., access roads and other allied works, fabrication and erection of steel liners and specials from tunnel portal to power house, trash rack, intake gate, draft tube gate and hoisting arrangements. The Applicant has sought Advance Ruling as to whether the execution of the civil works of Pazhassi Sagar Small Hydro Electric Project as per the above work order would fall under SI NO.3 (iii) (b) or 3 (vi) of Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017 attracting GST at the rate of 12%. The authorized representative of the applicant was heard. It is pointed out that Kerala State Electricity Board Ltd is created by Section 131 of the Electricity Act, 2003 (Central Act 36 of 2003). It is fully owned by the Government of Kerala. The....
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....other business or profession. Since the above work order fulfilled all the conditions as prescribed the execution of the works contract to Kerala State Electricity Board Ltd attract 12% GST. The matter was examined in detail. The matter to be considered is; (i) Whether the execution of the civil works of Pazhassi Sagar Small Hydro Electric project awarded by Kerala State Electricity Board Ltd would fall under Sl.No.3 (iii) (b) or 3(vi) of Notification No.11/2017 Central Tax (Rate) dated 28.06.2017 attracting GST at the rate of 12%? (ii) Whether Kerala State Electricity Board Ltd will fall under any of the categories namely; Central Government, State Government, Union territory, a local authority, a Governmental Authority or a Governme....
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....r commerce, industry, or any other business or profession; (b) a structure meant predominantly for use as (i) an educational, (ii) a clinical, or (iii) an art or cultural establishment; or (c) a residential complex predominantly meant for self use or the use of their employees or other persons specified in paragraph 3 of the Schedule III of Central Goods and Services Tax Act, 2017. The condition specified for both the above provisions are 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. As per Para 2(zf) of Notification No. 12/2017 Cent....
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....nt of the Electricity Act, 2003 Kerala State Electricity Board continued as transmission utility and distribution licensee till 24.09.2008 as per provisions of Section 172 (a) of the Electricity Act, 2003. The Government of Kerala in exercise of powers conferred under Section 131 of the Electricity Act, 2003 issued Notification GO (Ms).37/2008/PD dated 25.09.2008 vesting all functions, properties, interest, rights, obligations and liabilities of Kerala State Electricity Board with the State Government till re-vested in a corporate entity. Consequent to the incorporation of the Kerala State Electricity Board Ltd under the Companies Act, 1956 the State Government notified the Kerala Electricity Second Transfer Scheme (Re- Vesting), 2013 by ....
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....icable only for composite supply of works contracts as defined in clause (119) of Section 2 of the CGST Act, 2017 supplied by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of,- (a) a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession. The concessional rate under this entry is not applicable for the works contract services provided as per the above work order as Kerala State Electricity Board Ltd has been established for carrying out the business of generation, transmission and distribution of electricity in the State of Kerala on commercial principles as is evident....