AI Drafter 
TaxTMI 
TaxTMI 
2020 (7) TMI 800
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....within a period of 30 days from the date of service of this order. RULING 1. This is an application under Sub-Section (1) of Section 97 of the CGST/SGST Act, 2017 (herein after referred to as Act) and the rules made thereunder filed by M/s. Rajshyama Construction (P) Ltd, 22-Abhisek Nagar, Kankhal, Hardwar, Uttarakhand (here in after referred to as 'the applicant') is registered with the GSTN having Registration No. 05AACCR4982R1ZN and seeking advance ruling on what will be the rate of tax to be levied by the sub-contractor to main contractor for original work contract pertaining to Government entity. 2. Advance Ruling under GST means a decision provided by the authority or the appellate authority to an applicant on matters....
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....need to be charged. He also added that serial no. 12 & 31 of the GST council meeting dated 18.01.2018 may be taken on record and as per his interpretation rate is 12%. Ms Preeti Manral, DC, SGST-Uttarakhand also present in the hearing and submitted that advance ruling of M/S NHPC to be taken on record and should be decided on the same lines. 5. On perusal of record, we find that the applicant is engaged in providing work contract service as sub-contractor to main contractor for original contract work in respect of construction/widening of road. The applicant has sought ruling in respect of rate of GST to be charged & collected by them from his main contractor in relation to said work. 6. In this context relevant legal provisions are r....
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....luation of this service) 9 (ii) composite supply of works contract as defined in clause 119 of section 2 of Central Goods and Services Tax Act, 2017. 9 "(iii) Composite supply of works contract as defined in clause (119) Of section 2 of the Central Goods and Services Tax Act, 2017, supplied to the Government, a local authority or a Governmental authority by way Of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of,- (a) a historical monument, archaeological site or remains of national importance, archaeological excavation, or antiquity specified under the Ancient Monuments and Archaeol....
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.... 6 (v) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, supplied by way of construction, erection, commissioning, or installation of original works pertaining to,- (a) railways, excluding monorail and metro; (b) a single residential unit otherwise than as a part of a residential complex; (c) low-cost houses up to a carpet area of 60 square metres per house in a housing project approved by competent authority empowered under the 'Scheme of Affordable Housing in Partnership' framed by the Ministry of Housing and Urban Poverty Alleviation, Government of India; (d) low cost houses up to a carpet....
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.... 2 of the Central Goods and Services Tax Act, 2017, involving predominantly earth work (that is, constituting more than 75per cent. of the value of the works contract) provided to the Central Government, State Government, Union territory, local authority, a Governmental Authority or a Government Entity, 2.5 Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government; B. The said Notification was further amended vide Notification No. 01/2018-Central Tax (Rate) dated 25.01.2018 and the same is reproduced as under: Sl No. Chapter, Section or Heading Description of Service Rate (per cent.) Condition....
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.... etc, where the such service through operator is not liable under subsection (1) of Central Goods and Services Tax Act, 2017. 2.5 Provided that credit of input tax charged on goods and services has not been taken (xii) Construction services other than (i), (ii), (iii), (iv), (v), (vi), (vii), (viii),(ix), (x) and (xi) above. 9 C. Section 2(119) of the Act: "works contract" means a contract for building, construction, fabrication, completion, erection, installation, fitting out, improvement, modification, repair, maintenance, renovation, alteration or commissioning of any immovable property wherein transfer of property in goods (whether as goods or in some other form) is involved in the execution ....