TaxTMI 
TaxTMI 
TaxTMI 
2022 (5) TMI 180
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....g Regulations, 2018. 1.1 At the outset, we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 (the CGST Act, for short) and the West Bengal Goods and Services Tax Act, 2017 (the WBGST Act, for short) have the same provisions in like matter except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisions in the WBGST Act. Further to the earlier, henceforth for the purposes of these proceedings, the expression 'GST Act' would mean the CGST Act and the WBGST Act both. 1.2 The applicant submits that he was awarded a contract by East Coast Railways, Khurda Road Division, Orissa for execution work for dismantling of existing bridge timber/steel channel sleepers on bridge including removal of all fittings of sleepers and removing footpath, tie bar lacing/angle lacing etc. and fabrication, manufacture and supply of H- beam steel sleepers and installation of the same. According to the Letter of Acceptance, the applicant was awarded work for renewal of existing of 466 nos of steel channel sleepers with H-Bea....
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....ion No. 20/2017-Integrated Tax (Rate) dated 22.08.2017 (as amended) for the nature of works/services provided by the applicant to the Railways. 2.2 The applicant contends that the scope of work in terms of Letter of Acceptance (LoA, for short) clearly shows that the applicant is required to fabricate, manufacture and supply galvanized H-Beam steel sleepers made out of the materials as per specification after dismantling of existing bridge/ steel channel sleepers on bridge. The applicant, therefore, for the purpose of execution of the instant work dismantles the existing one and installs a new one. 2.3 The applicant contends further that though the work order refers the term 'renewal', it cannot be the decisive factor for ascertaining the nature of contract. The entire scope of the work is required to be seen for understanding actual nature of contract. The applicant places reliance on the decision in the matter of Super Poly Fabrics Limited reported in 2008 (10) STR 545 wherein the Hon'ble Supreme Court of India has held that 'There cannot be any doubt whatsoever that a document has to be read as a whole. The purport and object with which the parties thereto entered into a contra....
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....ng supplied by the Railway Authorities. 2.6 The applicant thus put his argument that the work being undertaken by the applicant is undoubtedly not in the nature of repair and maintenance to make something workable but in the nature of doing new construction work which otherwise can be called as original work. Once it is expected that the above work is in the nature of original work then the applicant is eligible for the benefit of the said Notification No. 20/2017-Integrated Tax (Rate) dated 22.08.2017. 3. Submission of the Revenue 3.1 The concerned officer from the revenue has not expressed any view on the issue raised by the applicant. 4. Observations & Findings of the Authority 4.1 We have gone through the records of the issue as well as submissions made by the authorised advocate of the applicant during the course of personal hearing. 4.2 The issue involved in the case is to decide whether the execution of the work being undertaken by the applicant can be treated as execution of original work so as to attract IGST @12% under Notification No. 20/2017-Integrated Tax (Rate) dated 22.08.2017. 4.3 Relevant portion of clause (v) of serial number 3 of the aforesaid notification....
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....2017-Integrated Tax (Rate) dated 22.08.2017, as amended. 4.8 For the sake of convenience, definition of 'original works' given in clause 2 (zs) of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 is reproduced again: "original works" means- all new constructions; (i) all types of additions and alterations to abandoned or damaged structures on land that are required to make them workable; (ii) erection, commissioning or installation of plant, machinery or equipment or structures, whether pre-fabricated or otherwise; 4.9 The applicant has contended that that the work being undertaken by him is undoubtedly not in the nature of repair and maintenance to make something workable but in the nature of doing new construction work which otherwise can be called as original work. We, therefore, proceed to decide whether the instant work can be considered as a new construction. 4.10 On perusal of the detailed scope of work, it transpires that the applicant has been awarded the contract which involves fabrication, manufacture and supply of galvanized H-Beam steel sleepers after dismantling of existing bridge timber/steel channel sleepers on bridge. The applicant doesn't cons....