TaxTMI 
TaxTMI 
2021 (10) TMI 1119
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....outset, we would like to make it clear that the provisions of both the CGST Act and the MGST 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 MGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, the expression 'GST Act' would mean CGST Act and MGST Act. 2. FACTS AND CONTENTION - AS PER THE APPLICANT The submissions made by M/s. Godavari Marathwada Irrigation Development Corporation, Aurangabad, the applicant, are as under:- 2.1 The applicant, is a body constituted under the Maharashtra Godawari Marathwada Irrigation Development Corporation Act, 1998 and established by notification published in Gazette of Irrigation Department dated 17^th August 1998. 2.2 Preamble to the act is as follows An Act to make special provision for promotion and operation of irrigation projects, command area development and schemes for generation of hydro electric energy to harness the water of Godavari river pertaining to state of Maharashtra and other allied incidental activities including ....
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....ent 1.99 0.45% 0.45% Total 438.31 92.67% 7.33% 2.5 As per the tender process, the contract was awarded to M/s Soma - Mohite (JV) on 21.08.2009 at Rs. 536.76 Crores to be executed over the period of 60 months from contract date. First extension to works contract was granted till 20.08.2018, and status of the RA bill (Running account) for work done is as follows Sr No Date of work valued Particulars Amount In % of total contract value 1 05^th November 2014 First RA bill Rs. 6.20 Crores 1.15% of total billings 2 30^th June 2017 Second RA bill Rs. 8.36 Crores 1.56% of total billings 2.6 Out of total estimated work approximately 2.00% is completed before 01.07.2017 i.e. date of implementation of the GST Act, 2017 & rest of the works contract is still under execution. 2.7 The Relevant entry of Notification No 11/2017 C.T.(R) as amended by Notification No. 31/2017-Central Tax (Rate) dated 13th Oct 2017 is reproduced as under : ''(vii) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, involving predominantly ea....
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...., Work contract consist of following - Sr.No. Particulars Amount in Rs Crores. In % 1 Various Excavation and excavated material mobilisation 406.18 92.67% 2 Others 31.82 7.33% Total 438.00 100.00% 2.12 Since the earth work is more than 75% of the total contract value, said contract is considered to be involving predominantly earth work. 2.13 Also, as per Notification 31/2017-C.T.(Rate) a "Government entity" should be :- 1. An Authority or board ; 2. set up by an Act of Parliament or State Legislature or established by any government 3. 90% participation by way of equity or control 2.14 Applicant is a body constituted under the Maharashtra Act XXIII of 1998 and established by notification published in Gazette Irrigation department dated 17th August 1998. 2.15 Applicant's activities are controlled and managed by duties and responsibilities mentioned in the Maharashtra Act XXIII of 1998. Any contract or tenders awarded are mitigated out of own funds to which it shall be credited by money received from state government by way of grants, subventions, loans, advances and also appropriation from the st....
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....t eligible to file application on that count also. 3.3 The present applicant is desirous of advance ruling on the applicability of sub clause (vii) of Serial No 3 of Heading 9954 (construction of service) substituted by way of Notification No 31/2017 C.T.(R) dtd 13.10.2017, to the supply provided by one M/s Soma Mohite-Joint Venture to the applicant. The applicant has entrusted work of construction of Tunnel from Nira Bhima Link No 5 Tq. Indapur Dist. Pune under Krishna Bhima Stabilization project to M/s Soma Mohite-Joint Venture. The applicant has submitted copy of Order issued by the Maharashtra Appellate Authority of Advance Rulings (MAAR) (Order No. MAH/AAAR/SS-RJ/21/2019-20 Dt. 20/01/2020). The AAAR ruling was passed on appeal by M/s Soma Mohite Joint Venture and has already dealt with the question of applicability of 'sub-clause (vii) of serial no 3 of Heading 9954 (construction of service) substituted by way of Notification No 31/2017 C.T.(R) dt 13.10.2017 to original Notification No. 11/2017-C.T. (Rate) to the work of construction of Tunnel from Nira Bhima Link No 5 Tq. Indapur Dist. Pune under Krishna Bhima Stabilization project assigned by applicant. 3.4 It is c....
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....her seen from TDS data that the supplier Soma Mohite (JV) has received credit of TDS u/s 51 of CGST/MGST Act, 2017 and accepted the same. The TDS deductor is Executive Engineer Krishna Marathwada Construction Division. 3.9 As per submissions of the applicant the work was originally estimated to cost Rs. 4,38,36,37,599/-. It is also mentioned by applicant that work worth Rs. 14.56 crores was completed during VAT regime in addition to that work during GST regime. It is safe to infer that most part of the supply is already over. Any decision in the present application will affect taxation of the supply which is almost complete. The supplier in the case has already collected tax from the recipient. The decision needs to be taken considering the effect on supply already completed. 04. HEARING 4.1 Preliminary hearing in the matter was held on 11.02.2020. Shri. Prakash Patwardhan, GSTP, Shri. Onkar Gunjalwar, CA, Shri Amit Raut, appeared, and requested for admission of the application. Jurisdictional Officer was absent. 4.2 The application was admitted and called for final e-hearing on 28.09.2021. Shri. Prakash Patwardhan, GSTP, Shri. Onkar Gunjalwar, CA and Shri. Nandesh Kard....