TaxTMI 
TaxTMI 
2020 (8) TMI 105
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....rojects Limited, 3-5-874/A, #401, R.K. Vipanchi estates, Hyderaguda, Hyderabad - 500 029 (hereinafter referred to as 'the applicant'), registered under GSTIN No. 36AACCV2054N1Z3 has filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST and TGST Rules. 2. At the outset, it is made clear that the provisions of both the CGST Act and the TGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to any dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the TGST Act. Further, for the purposes of this Advance Ruling, the expression 'GST Act' would be a common reference to both CGST Act and TGST A....
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...."OPTCL). The applicant desires to get ruling as to whether OPTCL is a Government Entity and if so the rate of tax in respect of aforementioned services provided by them to OPTCL. b. As per the applicant's interpretation, the power distribution and transmission companies are treated as Government Entity and the applicable GST rate is 12%. 6. PERSONAL HEARING A personal hearing was held on 20-12-2019 at 3.00 PM, Mr. V. Sri Harsha, CFO & Meher Tej, Authorised representative of M/s. Vishwanath Projects Limited, appeared for the personal hearing and reiterated the facts mentioned above. 7. DISCUSSION & FINDINGS We have gone considered the submissions made by the applicant in their application for advance ruling as well as the addi....
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....lding, civil structure or a part thereof, including a complex or building intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier. (Provisions of paragraph 2 of this notification shall apply for valuation of this service) 9 - (ii) composite supply of works contract as defined in clause 119 of section 2 of Telangana Goods and Services Tax Act, 2017 9 - (iii) construction services other than (i) and (ii) above. 9 - Subsequently the above notification was amended by the following Notifications from time to time as un....
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....n, completion, fitting out, repair, maintenance, renovation, or alteration of - a) A civil structure or any other original works mean 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 culture establishment; or c) A residential complex predominantly meant for self -use or the use of their employees or other persons specified in paragraph 3 of the Schedule III of the Telangana Goods and Services Tax Act, 2017. Further, vide Notification No. 31/2017 - Central Tax (Rate), Dated: 13-102017 vide G.O.Ms No. 253, Revenue (CT-II) Department, dt. 23-11-2017, Government of India su....
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....y (STU) and is also mandated to discharge the State Load Dispatch functions. Under the provisions of the Electricity Act, 2003, OPTCL is a deemed transmission licensee. It undertakes the activities of transmission of electricity in the State of Orissa under regulatory control of Orissa Electricity Regulatory Commission (OERC) and also in compliance of the provision of the Orissa Electricity Reform Act, 1995 and Electricity Act, 2003. Thus, M/s Odisha Power Transmission Corporation Limited falls under the domain of Government entity in terms of the provisions of Not. No. 11/2017-CT Dt. 28.06.2017 (as amended). Now we examine the applicability of Tax rate prescribed under entry no. (vi) Sl. No. 3 of Not. No. 11/2017-CT Dt. 28.06.2017 is ap....
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....eeders too. The contractee is not rendering any non-commercial services as the structure arising out of works contract services will be used by M/s OPTCL for the purpose of commerce, and even in situations where it "appears" that the structure is pre-dominantly meant for non-commercial purposes, it turns out that they get reimbursed for their activity on behalf of their customers from the State Government, which by no stretch of imagination can be called as "Non-commercial". Therefore, since the works are used for commercial / business purpose the benefit of Concessional Rate of 12% (6% under Central tax and 6% State tax) or any other concessional rate is NOT available to the applicant. We find that the services rendered by the applic....