TaxTMI 
TaxTMI 
2020 (7) TMI 405
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...., 2017 (hereinafter referred to CGST Act and APGST Act respectively) by M/s GVS Projects Private 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 GVS Projects Private Limited, Gunadala, Vijayawada, (hereinafter referred t....
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....on of Visakhapatnam circle on turnkey basis" &" Supply and erection of 33KV Inter linking lines in Srikakulam, Vizag and Vizianagaram Dists Turnkey Basis" & "System improvement project works for erection of 2 nos 33/11kv GIS indoor Sub Stations at Vijayawada and I no. at 33/11kv GIS indoor Sub Station at Guntur and their connected lines on semi turnkey basis under IPDS Scheme". 3. Under which Notification the work would fall, for discharging the GST liability? 4. Whether for the value of materials recovered from RA bills issued on cost recovery basis by APSPDCL & APEPDCL is liable to tax under RCM as per Notification No.13/2017 Central Tax (Rate) dated 28.06.2017 or not ? On Verification of basic information of the applicant, it....
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....017 "Governmental Authority" means an authority or a board or any other body, - (i) setup by an Act of Parliament or a State Legislature; or (ii) established by any Government, with 90 per cent or more participation by way of equity or control, to carry out any function entrusted to a Municipality under article 243 W of the Constitution or to a Panchayat under article 243 G of the Constitution. "Government Entity" means an authority or a board or any other body including a society, trust, corporation, i) set up by an Act of Parliament or State Legislature; ii) established by any Government, with 90 percent or more participation by way of equity or control, to carry out a function entrusted by the....
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.... No. 24/2017 - Central Tax (Rate), Dated: 21/09/2017, Government of India by inserting entry 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 ....
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....hedule of Equity Share Capital of the Annual Statement that 100% share capital is held by the Government 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 APSPDCL and APEPDCL and they are covered under the definition of Government Entities. Now we discuss the nature of work under taken by the applicant: The applicant is engaged in the execution of works awarded by M/s. APEPDCL and APSPDCL for 1) Construction of Indoor Sub-station with control Room and all civil works. 2) Electrical Works 3) providing bore well 4) Erection of 33 KV line with 100 Sqmm AAA conducto....
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.... Section 2 of CGST Act, 2017 and APGST Act, 2017 is treated as supply of service in terms of serial no.6, Schedule II of CGST Act, 2017 and APGST Act, 2017. In the instant case, the contract entered by the applicant falls under the works contract and falls under entry no. (ii) of S.No.3 of the table of Notification No. 11/2017 - Central Tax (Rate), Dated: 28th June 2017 as amended from time to time and corresponding notifications under APGST Act, 2017, and the applicable rate of tax is 18% (9% under Central tax and 9% State tax). The applicant stated that they are receiving materials such as Power Transformers, loo Sqmm Conductor & Station Transformer from the Contractee and the value of such materials is recovered from their RA bills....