TaxTMI 
TaxTMI 
2020 (8) TMI 105
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....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 Act. 3. It is observed that the querie....
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.... 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 additional submissions made by Sri A. K. R. S. V. Mehertes & Sri....
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....ale 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 under : 1. Notification No. 20/2017 - Central Tax (R), Dt. 22-08-2017 vide G.O.Ms No. 227, Revenue (CT-II)....
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.... 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 substituted the word "Central Government, State Government, Union Territory, a local authority, a Governmental Authority or a Government Entity" in place of 'Central Government, Stat....
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....ission 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 applicable to the services rendered by the applicant to OPTCL. It is noticed that the applicant is engaged in execution of works awarded by M/s Odisha Power Transmission Corporation Limited, Janapath, Bhubanesw....
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....ppears" 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 applicant squarely falls under the works contract and fall under entry no. (ii) of S.No. 3 of the of Not. No. 11/2017 - CT (R), Dt. 28-06-2017 (as amended) and corresponding notifications under TGST Act, 2017, and the applicabl....