TaxTMI 
TaxTMI 
2020 (1) TMI 1007
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.... 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 SEVK RAM SAHU, (M/S S.R.S. Enterprises), 172, Hasanpura C, Khatipura Road, Jaipur, Rajasthan 302006(hereinafter the applicant) is fit to pronounce advance ruling as it falls under the ambit of the Section 97 (2)(b) given as under: - b. Applicability of a notification issued u....
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....under- Services provided by way of pure labour contracts of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of a civil structure or any other original works pertaining to the beneficiary-led individual house construction or enhancement under the Housing for All (Urban) Mission or Pradhan Mantri Awas Yojana. In applicant's opinion, above notification is "activity based" and accordingly should be applicable for sub-contractors as well. The government too wants to minimize cost of such projects. 2. QUESTIONS ON WHICH THE ADVANCE RULING IS SOUGHT * Whether the entry number 10 of the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 is applicable to th....
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....ub-Contractor)) as well and accordingly "pure labour service" that we will provide in said project will also be exempt from GST. (b) If the said notification is not applicable in our case then what would be the GST rate and SAC code for the pure labour service that we will provide in above project. 3. As per notification No. 12/2017 dated 28-26-2017 of Central tax rate- Services provided by way of pure labour contracts of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of a civil structure or any other original works pertaining to the beneficiary-led individual house construction or enhancement under the Housing for all (Urban) Mission or Pradhan Mantri Awas ....
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....he work to M/S Banna Ram Choudhary (hereinafter party 'B') to construct above 270 flats under a separate work contract (including material and labour). Party 'B' further entered in a sub-contract with the applicant for "Pure labour Service" in said project. A copy of agreement {between the applicant and party 'B'} dated 12.10.2019 has been provided with the original submissions. These labour services will be used for "Chunai and Plaster Work only" in the above said project. The applicant will have all the control over labour and responsible for their dues and other concerns. * While going through the above facts, we find that agreement between the applicant and Party B is only for pure labour contract services supplied in construction o....
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.... other original work; c. Pertaining to beneficiary-led individual house construction; or enhancement under the Housing for All (Urban) Mission; or Pradhan Mantri Awas Yojana. * Original works has been defined under above said notifications as- "original works" means- all new constructions; (i) all types of additions and alterations to abandoned or damaged structures on land that are required to make them workable; (ii) erection, commissioning or installation of plant, machinery or equipment or structures, whether pre-fabricated or otherwise; In view of the above, we find that scope of above said entry is not person-centric but project-centric. The entry does not speak of contractor or sub-contractor but supply of pure services by....