TaxTMI 
TaxTMI 
2020 (1) TMI 1007
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....e to make it clear that the provisions 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 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 ....
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....y No. 10 of Notification No. 12/2017-CT(R) dated 28.06.2017 provides GST exemption for pure labour contract services, as 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....
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....2. (a) Here applicants wants to know that entry no. 10 for exempt service in notification no. 12/2017 dates 28-06-2017 of Central Tax Rate) is applicable to our firm (S.R.S. enterprises (Sub-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....
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....uction Company (hereinafter Party 'A') entered in to an agreement with Government of Rajasthan for construction of 270 flats under affordable housing scheme under Pradhan Mantri Awas Yojana (including material and labour). Party 'A' further sublets the 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 applican....
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.... Nil Nil While going through the above entry of the notification, we find following elements- a. Services by way of pure labour contract, b. Work related to construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of a civil structure or any 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 lan....