TaxTMI 
TaxTMI 
TaxTMI 
2019 (11) TMI 1364
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.... M/s. Mallelli Venkateswara Rao, (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. 1. Brief Facts of the case: M/s Mallelli Venkateswara Rao, (hereinafter referred to as the Applicant) having its office at D.No.2-118, S.T. Colony, Chintur (Post & Mandal), East Godavari....
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.... tribal laborers only. This total work (i.e. 100%) is labor oriented only. The successful tenderer will have to engage the local tribal laborers in and around the forest areas for cutting/ extraction of timber and bamboo. This work is carried out by the contractor under 100% supervision of the Forest Department Officials. The bills as per the FSR rates will be paid to the Contractor by the Forest Department in turn the contractor will pay the wages to the local tribal laborers who involved in the above Government work. The bills are paid as per the FSR base rates which were prepared basing on the District Collector's minimum wage rate. Q: whether the GST is applicable for the above works or not? If applicable what percentage and under ....
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....k is being carried out by the applicant who filed lowest tender in the open tender system/ nomination/ piece work contract. This work is carried out using local tribal laborers only. This total work (i.e. 100%) is labor oriented only. The successful tenderer will have to engage the local tribal laborers in and around the forest areas for classification, grading and lotting of timber and bamboo. This work is carried out by the contractor under 100% supervision of the Forest Department Officials. The bills as per the FSR rates will be paid to the Contractor by the Forest Department and in turn the contractor will pay the wages to the local tribal laborers who involved in the above Government work. The bills are paid as per the FSR base rates ....
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....quested to clarify and issue advance ruling about the applicability of the GST to the works being carried out by him in logging Division, Chintur. 4. Record of Personal Hearing: The applicant Sri Mallelli Venkateswara Rao appeared in person for Personal Hearing on 03.04.2019 and reiterated the submission that had been already made. 5. Discussion and Findings: We have gone through the facts of the case as submitted by the applicant and examined the issues like the taxability, classification, and the applicable rate of tax for the transactions made by the applicant. At the time of Personal Hearing the applicant pleaded that all the transactions made by him would fall in the following category. Entry 24(i) of Notification 11/2017 provides....
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....which do not change or alter the essential characteristics of the said fruits or vegetables. (iii) carrying out an intermediate production process as job work in relation to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel raw material or other similar products or agricultural produce." The above entry is examined and the version of the applicant that the transactions made by him fall under the above entry is not tenable. What is a support service in relation to the above had been defined by means of an explanation to the same entry. And the explanation had employed the word 'mean' which is restrictive in nature. Thus what is given in explanation shall only mean ....