TaxTMI 
TaxTMI 
2022 (4) TMI 1342
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....Quarters AT T.P.S NO- 42 (Bhimrad), F.P NO-65, in SWZ(A) involves the following stages such as: (a) "A" Type Admin Building (b) "A" Type Fire Station (c) "B" Type Building (d) C- Type Building - Officers' Quarters (f) Site Development Works (g) V.D.S. Roads (h) Compound Wall (i) Watchman and Pump Room. It is submitted 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 Fire Station and Staff Quarters AT T.P.S NO- 42 (Bhimrad), F.P NO-65, in SWZ(A) is a supply of service within the meaning of Section 7(1)(a) of the CGST Act,2017 read with S....
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....l 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 (c) a residential complex predominantly meant for self-use or the use of their employees or other persons specified in paragraph 3 of the Schedule III of the Central Goods and Services Tax Act, 2017. "Explanation. - For the purposes of this item, the term 'bus....
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....onment Board as defined in section 3 of the Cantonments Act, 2006; (e) a Regional Council or a District Council constituted under the Sixth Schedule to the Constitution; (f) a Development Board constituted under article 371 1[and article 371J] of the Constitution; or (g) a Regional Council constituted under article 371A of the Constitution (vii) Surat Municipal Corporation is a municipality within the meaning of Article 243P of the Constitution of India read with Article 243Q(c) thereof. (viii) The said contract for the construction of Fire Station and Staff Quarters AT T.P.S NO- 42 (Bhimrad), F.P No-65 , in SWZ(A) at Bhimrad, Surat involves supply of goods along with labour on the part of the ap....
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....o by the applicant supplier and the said local authority recipient i.e. Surat Municipal Corporation, merits classification at Serial Number 3(vi)(a) of Notification Number 11/2017 - Central Tax(Rate) dated : 28.06.2017 (hereinafter referred to as the said NT) , as amended from time to time and last amended by Notification Number 21/2012-Central Tax(Rate) dated 31.12.2021 w.e.f. 01.01.2022? Personal Hearing: 5. Virtual hearing granted on 22-3-22 was attended by Shri Purvin Shah, CA and he reiterated the submission. Revenue Submission: 6. Central Revenue vide letter dated 11-3-22 submitted as follows: (i) The relevant provision under para 3(vi)(a)of Notification No.11/2017-Central Tax dated 28.06.2017 is as under: (a) ....
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....is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisions in the GGST Act. 8. We have carefully considered all the submissions. We hold that for subject to find entry at 3(vi)(a) of said NT, the following criteria is to be satisfied: a. Supply shall be Composite supply of Works Contract. b. Service Recipient shall be Central/State Government, the Union Territory, a local authority, a Government Authority or a Government Entity. c. The Civil Structure/ Original Works must be predominantly meant for use other than for commerce, industry or any other business or profession. 9. We find that the subject contract is for the con....