TaxTMI 
TaxTMI 
TaxTMI 
2022 (3) TMI 1202
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.... to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the RGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, a reference to such a similar provision under the COST Act / RGST Act would be mentioned as being under the "GST Act". A. SUBMISSION AND INTERPRETATION OF THE APPLICANT: 1. That M/s. Shri Vinayak Buildcon (hereinafter referred to as the "applicant") are registered under GST having GSTIN 08ACMFS6195A1ZU. Applicant is engaged in supply of services of construction of residential houses under affordable housing scheme under Chief Minister's Awas Yojana-2015 framed to achieve the objective of "Affordable Housing for All" under Pradhan Ma....
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.... fittings, sanitary fitting and drainage, etc. There is no material or goods in the scope of applicant. Copy of agreement is attached. 4. To clarify further, the supply of material for the above mentioned works shall be in the scope of the main contractor and only labour work has been sub contracted to the applicants. Question(s) on which advance ruling is required. 1. Whether the services provided by the applicant falls under the exemption entry at Sl. No 10 of the Notification No. 12/2017-Central Tax (Rate), dated 28-06-2017 and eligible for exemption from payment of GST? Statement of Applicant's Interpretation of Law/ Facts 1. Applicant understands that under GST law, scope of supply is provided in Section 7 of the CGST Act, 201....
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....recommendations of the Council, by notification, exempt generally, either absolutely or subject to such conditions as may be specified therein, goods or services or both of any specified description from the whole or any part of the tax leviable thereon with effect from such date as may be specified in such notification. 4. In exercise of the powers conferred by above section, government has issued Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017 wherein at Si. No. 10, following exemption has been provided. SL. No. Chapter, Section, Heading, Group or Service Code (Tariff) Description of Services Rate (per cent.) Condition (1) (2) (3) (4) (5) 10 Heading 9954 Services provided by way of pure labour contracts....
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.... Housing for All" under Pradhan Mantri Awas Yojana of Government of India is exempt from GST by virtue of Sl. No. 10 of the Notification No. 12/2017-CT(R) dated 28.06.2017. 8. Further, applicant wishes to submit that in an identical case of M/s. Sevk Ram Sahu, Jaipur for Advance Ruling reported at 2020 (33) G.S.T.L. 437 (A.A.R. -GST - Raj.), wherein the applicant being a sub-contractor supplying pure labour services for Chunai and Plaster work for construction of residential houses under affordable housing scheme under Pradhan Mantri Awas Yojana to main contractor executing the project under agreement with the Rajasthan Government, it was held by your honour that pure labour contract services supplied by way of construction, erection, comm....
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....f the application. D. FINDINGS, ANALYSIS & CONCLUSION: 1. We have gone through the facts of the case and submission made by the applicant at the time of preliminary hearing. 2. The applicant has entered into an agreement on 13.12.2019 with M/s Sanwaliya Buildcreation LLP (hereinafter referred as "Builder") who is engaged in construction of Residential Buildings on the plot of land allocated by Urban Improvement Trust (UIT), Udaipur under the affordable housing scheme under Chief Minister's Awas Yojna-2015. As per an extract of the message of the former Chief Minister of Rajasthan, the objectives for construction of residential houses was under policy of "Affordable Housing for All". 3. The applicant entered into an agreement on 13.1....
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....thority or the Appellate Authority to an applicant on matters or on questions specified in sub-section (2) of section 97 or sub-section (1) of section 100, in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant; 7. we find that the Applicant wants the authority to decide whether the benefit of the exemption entry at S. No. 10 of the notification No. 12/2017-Central Tax (Rate), dated 28.06.2017 is available to them or not. We find from the record that the Applicant has asked for the benefit of this notification with respect to Agreement dated 13.12.2019 made with M/s Sanwaliya Buildcreation LLP which was effective from 01.04.2019. We find that the supplies mentioned in the agree....