TaxTMI 
TaxTMI 
2022 (4) TMI 1341
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....C/B-2/3/1181 dated : 01.06.2020. The said construction contract is labour plus material. The "Construction of said New Adarsh Nivashi Shala (Kumar) / School Hostel (324 Bed) / Staff Quarters and Kumar Chhatralay (300 Bed) involves the following stages such as: (a) School Student Hostel (Ground + 5 Floors) having capacity of 324 beds (b) College Student Hostel (Ground + 4 Floors) having capacity of 300 beds (c) School Building (d) C-Type Staff Quarters (Seven Floors) and Principal Bungalow. The applicant submits that this is an ongoing activity as on the date of filing this advance ruling application. 2. The applicant submits as follows: (i) The activity of "Construction of New Adarsh Nivashi S....
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.... as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, other than items covered by items (i), (ia), (ib), (ic), (id), (ie) and (if) above, provided to the Central Government, State Government, Union Territory, a local authority, a governmental authority or a Government Entity by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of - (a) a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession; (b) a structure meant predominantly for use as (i) an educational, (ii) a clinical, or(iii) an art or cultural establishment; or ....
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....labour on the part of the applicant and is thus a works contract within the meaning of Section 2(119) of the CGST Act, 2017. (viii) Since, (a) the State Government of Gujarat is engaged as a public authority in so far as the said construction and development of the said educational establishment is concerned and also (b) No commercial or business activity is involved in so far as the said 'Construction' is of predominantly of an educational establishment , not involving any business or commerce and the Gujarat State Government is directly undertaking the said educational establishment development , without recourse to any Special Purpose Vehicle or a company or a corporation or a governmental authority or a governmental agency 3....
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....sion under para 3(vi)(a)of Notification No.11/2017-Central Tax dated 28.06.2017 is as follows: "(a) a civil structure or any other original work meant predominantly for use other than for commerce (industry) or any other business or profession; (b)..... (c)...... Explanation: For the purpose of this item term 'business' shall not include any activity or transaction undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities " Provided that where the services are supplied to Government Entity, they should have been procured by the said entity in relation to work entrusted to it by the Central Government, State Government, Union territory or local authority as ....
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....y meant for use other than for commerce, industry or any other business or profession, or, c.ii. a structure meant predominantly for use as an educational establishment, or, c.iii. a residential complex predominantly meant for self use or use of their employees. 9. We find that the subject contract is for the construction of immovable property wherein transfer of property in goods is involved in the execution of subject contract. We hold that subject supply is Works Contract Service. The Supply comprises supply of school building, school hostel, college hostel, Principal's bungalow and staff quarters. We hold subject supply is a composite supply of works contract service. We find that the service recipient is Government....