TaxTMI 
TaxTMI 
2018 (12) TMI 1732
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....nd APGST Act respectively) by M/s. VIJAI ELECTRICALS LIMITED (hereinafter referred to as applicant), registered under the Goods & Services Tax. 2. The provisions of the CGST Act and APGST Act are identical, except for certain provisions. Therefore, unless a specific mention of the dissimilar provision is made, a reference to the CGST Act would also mean a reference to the same provision under the APGST Act. Further, henceforth, for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST or AP GST Act would be mentioned as being under the GST Act. 3. Brief Facts of the case: M/s. VIJAI ELECTRICALS LIMITED (hereinafter referred to as the Applicant) is engaged in electrification work to the Andhra P....
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....ich at Para no. 5 stated that as per APGST/CGST Act 2017, all the government works contracts executed from 01-07-2017 to 21-08-2017 attract 18% GST and from 22-8-2017 the applicable GST Rate is 12 % with input tax credit. On Verification of basic information of the applicant, it is observed that the applicant falls under state jurisdiction, i.e. Chinna Waltair Circle, of Visakhapatnam. Accordingly, the application has been forwarded to the jurisdictional officers and a copy marked to the central tax authorities to offer their remarks as per the Sec. 98 (1) of CGST /APGST Act 2017. In response the concerned jurisdictional officer stated that there are no pending proceedings relating to the applicant and no proceedings were passed on th....
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....try No. (vi) notified concessional GST rate of 6% for the construction services provided to Central Government, State Government, Union Territory, a local authority or a Governmental Authority 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; 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 specifi....
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....vernment of Andhra Pradesh in the name of Honourable Governor of Andhra Pradesh. Thus, based on the above facts, it is concluded that the Government of Andhra Pradesh is having full control over the APEPDCL and covered under the definition of Government Entity. Now we discuss the nature of work undertaken by the applicant. The applicant is engaged in execution of works awarded by M/s Eastern Power Distribution Company of Andhra Pradesh Limited for Procurement of plant, design, supply, install and commission certain facilities viz, providing underground cable works in Visakhapatnam city package-1 (replacement of existing 33/11KV Substation of Zone 1 division Visakhapatnam with underground power cable network on turnkey basis). M/s. Vij....
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....rld Bank Projects etc.. Moreover, the above works undertaken by APEPDCL are for business purpose and the benefit of Concessional Rate of 12% (6% under Central tax and 6% State tax) as per notification is not available to the applicant. As per Section 2 of CGST Act, 2017 and APGST Act, 2017 defines "works contract" as a contract for building, construction, fabrication, completion, erection, installation, fitting out, improvement, modification, repair, maintenance, renovation, alteration or commissioning of any immovable property wherein transfer of property in goods (whether as goods or in some other form) is involved in the execution of such contract; The composite supply of works contract as defined at Section 2 of CGST Act '2017....