TaxTMI 
TaxTMI 
2021 (1) TMI 694
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.... the CGST Act and MPGST 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 MPGST Act. Further, henceforth, for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST or MP GST Act would be mentioned as being under the GST Act. 3. BRIEF FACTS OF THE CASE - The applicant is engaged in works contract by way of construction. Erection, commissioning. installation, completion, fitting out, repair, maintenance, renovation, oralteration. 4. QUESTION RAISED BEFORE THE AUTHORITY - 1. What is rate of tax applicable to the composite supply of works contr....
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.... from the date of publication of the notification in the official gazette. 6. RECORD OF PERSONAL HEARING - 6.1. Mr. Singal Sushil Kumar, CA appeared for personal hearing and reiterated the submissions already made in the application. They reiterated the facts submitted along with the application. The Applicant states that - 6.2. The applicant is engaged in works contract by way of construction, erection, commissioning. Installation, completion, fitting out, repair, maintenance, renovation. or alteration of - a) a structure meant predominantly for use as (i) an educational. (ii) a clinical. or(iii) an art or cultural establishment. b) a road. bridge, tunnel, or terminal for road transportation for use by general public: c) a civil s....
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....icant's view point and submissions on issues on which the advance ruling is : (i) The serial number 3 of Notification Number 11/2017 dated 28th June. 2017 relating to Construction Services was amended by Central government on recommendation of Council in public interest through notification Number 20/2017 dated 22nd August.2017 and 24/2017 dated 21st September, 2017. (ii) Through this amendment notification the rate of tax for Works contract supplied to Central Government. State Government Governmental authority. Local Authority was reduced from 18% (CGST 9% and SGST 9%) to 12% (CGST 6% and SGST 6%). However as per the wording of the amended notification (i.e.20/2017 and 24/2017) it substitutes notification no. 11/2017 substituting ....
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....erpretation of the ambiguity raised due to the above notifications. 7. DISCUSSIONS AND FINDINGS - 7.1 We have carefully considered the submissions made by the applicant in the application, the pleadings on behalf of the Applicant made during the course of personal hearing and the Department's view provided by the jurisdictional officer. 7.2 We find that the extant application seeks Ruling on two questions even though the questions have been placed in para 13 of the application instead of para 14 of the application: 1. What is rate of tax applicable to the composite supply of works contract as defined in clause (119) of Section 2 of Central Goods and Services Act, 2017 (The Act), undertaken by the supplier (applicant) i.e., whether ....
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.... - Central Tax (Rate) Entry No. (iii) of the Notification has specified the recipient of the supply for which the rate is applicable. Entry No. (iv) and (v) are for specific type of supply within the four corners of a Composite Supply of Works Contract. Again, in Entry No. (vi) in Notification Nos 24/2017 - Central Tax (Rate). service as well as the recipient has been specified. Thus the notifications clearly state the rate applicable on satisfaction of twin condition of the nature of the supply and the recipient. The applicant has neither given the particulars of the specific nature of the work done by the applicant nor the particulars of the recipient of the supply. Copies of Work Orders are also not on record. Therefore, in the absenc....
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.... decision in Pankaj Jain Agencies Vs. VOL & Other (1994) 5 SCC 198 = 1994 (7) TMI 89 - SUPREME COURT and have reiterated the decision in B.K. Srinivasan & Others Vs. State of Karnataka & Other (1987) 1 SCC 658, 672 = 1987 (1) TMI 483 - SUPREME COURT. that notification will take effect only when it is published through the customarily recognized official channel viz. the official gazette. 7.6. A combined reading of the provisions of Section 9(1), 2(80) of the Act and the Apex Court order in the matter of Ganesh Das Bhojraj leads to the conclusion that the effective date of a Notification is the date of its publication in the Official Gazette. 7.7. However, it may be noted that the provisions and the judgement of the Honorable Apex Court is....