TaxTMI 
TaxTMI 
2021 (4) TMI 89
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.... under the aegis of Ministry of Urban Development, Government of India, have filed an application on 17.01.2020 under Section 97 of CGST Act, 2017 and Section 97 of the OGST Act, 2017 in Form GST ARA 01 before the Authority for Advance Ruling, Odisha(herein after referred to as "AAR") seeking an Advance Ruling on the applicability of rate of taxes with respect to the supplies made by NBCC to IIT, Bhubaneswar in terms of clause (vi)(b) of Sr.No.3(classification code 9954) of the Table in the Notification No.11/2017-Central Tax(Rate) dated 28.06.2017. 2.0. After thoroughly examining the contract details, the submission made by the Applicant and grounds of appeal, the Authority for Advance Ruling, Odisha pass the ruling as hereunder:- 2.....
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....the Applicant company, then whether it would be covered under 3 (vi)(a) of the said notification as the construction work is predominantly for use other than for commerce, industry or any other business of profession. Ans: Replied at para 4.10 2.5. Alternatively, whether the construction services related to sewerage project falls under clause (iii) of serial no 3 (classification code 9954) of the table in the Notification No. 11/2017-Central Tax(Rate) dated the 28th June, 2017. Ans: Yes. 2.6. Or otherwise if the works contract service is not covered under clause (vi) or clause (iii) of entry 3 of the aforesaid notification, in the facts and circumstances of the Applicant company, then what will be applicable clause under entry n....
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....and design is dependent upon safe bearing capacity/ratio of the soil etc. These are not independent works as per clause 119 of section 2 of the CGST Act and which are naturally bundled and supplied in conjunction with each other in the ordinary course of business, one of which is a principal supply. (b) They further prayed that the applicable rate of Goods and Service Tax shall be 12%, for construction of faculty/staff quarters, Directors bungalow and for charges for survey, investigation, Architectural drawing and design and PMC charges as per relevant clauses of Notification No. 11/2017-Central Tax(rate) dt.28.06.2017. 5.0. The Applicant was offered Personal Hearing on dt.19.02.2021 at 11.00 A.M. Sri Tarun Kumar Agarwalla, C.A....
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.... 30 of the Section 2, which is reproduced below; "Composite supply means a supply made by a taxable person to a recipient consisting of two or more taxable supplies of goods or services or both, or any combination thereof, which are naturally bundled and supplied in conjunction with each other in the ordinary course of business, one of which is a principal supply". 6.2. Further under Schedule II para 6 of the CGST Act, under the heading the composite supply, it is mentioned that works contract as defined in clause 119 of Section 2 of CGST Act, 2017 shall be treated as a supply of service. 6.3. During the Personal Hearing, the representative of M/s. NBCC(India) Ltd. Sri T.K. Agarwalla, C.A. has vividly argued that the subject ....
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....GST Act, 2017, and hence merits concessional rate of tax of 12% (6% under CGST & 6% under OGST Act, 2017). 6.4.3. Under the Sl.No.3 of notification no. 11/2017-C.T. (Rate), it is clearly mentioned that, the service which is eligible for concessional rate of tax is composite supply of works. In the instant issue, when the Authority for Advance Ruling has allowed the concessional rate of tax to the major part of project under Sl.No.3 of exemption notification no. 11/2017-C.T. (Rate), it is automatically construed that Authority for Advance Ruling has accepted the service as composite supply service. The service mentioned under Notification No. 11/2017-C.T. (Rate) dt.28.06.2017 of Sl.No.3 (Heading 9954) from (ii) to (vii) is onl....