TaxTMI 
TaxTMI 
2022 (5) TMI 286
X X X X Extracts X X X X
X X X X Extracts X X X X
....T Act" respectively) by M/s. KPC Projects Ltd., the applicant, seeking an advance ruling in respect of the following questions. 1. In view of the construction services provided by the applicant to UPRNN, is the applicant eligible to avail the concessional rate of GST at 12% as prescribed in of S.No. 3 (vi) of the Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017, as amended? 2. If not, what is the appropriate rate and classification of GST to be charged by the applicant? At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to any dissimilar provisions, a reference to ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....hospital. 2.5 UPRNN is a wholly owned company by the Govt. of Uttar Pradesh and in terms of Si. No. 3 (vi) of Notification 11/2017- CTR dt 28.06.2017, as amended, composite supply of works contract provided to the Central/State Govt, Union Territory, local authority, Governmental Authority or Governmental Entity is eligible for the concessional rate of 6%. 2.6 UPRNN satisfies the definition of Govt Authority as per the GST Laws. UPRNN also satisfies the definition of "Govt Entity" as it is wholly owned undertaking of the Govt of Uttar Pradesh including its nominees wholly own 100% of share-holding in UPRNN. 2.7 Applicant submits that the reduced rate of 6 % CGST under entry 3 (vi) would apply only in respect of three types of works....
X X X X Extracts X X X X
X X X X Extracts X X X X
....%. 2.11 The applicant submits that the present contract is awarded by ESIC to the UPRNN. Therefore, UPRNN becomes the principal contractor and the applicant becomes the sub-contractor in the present scenario and Notification No. 01/2018- C.T.(Rate) read with SI. No. 3(ix) of Notification No. 11/2017- C.T. (Rate) provides for a concessional rate of 6% GST. 2.12 Applicant submits that ESIC must be considered as a local body as defined under Section 2 (69) of the CGST Act. The promulgation of Employees' State Insurance Act, 1948(ESI Act), by the Parliament was the first major legislation on social Security for workers in independent India. The ES1 Act 1948, encompasses certain health related eventualities that the workers are general....
X X X X Extracts X X X X
X X X X Extracts X X X X
....-Central Tax (Rate) dated 31.12.2021; the said taxpayer is liable to pay the GST at the rate 18 % w.e.f 01.01.2022. 04. HEARING 4.1 Preliminary hearing in the matter was held on 12.04.2022. Shri. Sai Makrand, Learned Advocate was present and made submissions. The Jurisdictional officer Shri. Vilas Naik, AC-MUM-VAT-D-716, NODAL-8 was also present. The jurisdictional officer was asked to file written submission within a weeks' time. On request of applicant, the case was heard finally and kept for order. Application was heard. 05. OBSERVATIONS AND FINDINGS: 5.1 We have perused the documents on record and considered the submissions made by the concerned parties to the issue. 5.2 M/s. KPC Projects Ltd., the applicant has been ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of - (a) ....................; (b) a structure meant predominantly for use, as (i) an educational, (ii) a clinical, or (iii) an art or cultural establishment; or, (c)....................... Explanation. - For the purposes of this item, the 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. 6 Provided that where the services are supplied to a Government Entity, they should procured by the said entity in relation to a work entrusted to it by the Central Governme....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e Authorised representative of the applicant also agreed that the provisions of Sr. No. 3 (vi) will not be applicable to applicant's activities in view of the amendment brought about in Notification No. 11/2017-CTR dated 28.06.2017 vide Notification No. 15/2021 - CTR dated 18.11.2021 (with effect from 01.01.2022). However, this authority has been asked by the applicant to answer all its questions. 5.3.6 In view of the above discussion made in para nos 5.3.1 to 5.3.4, we hold that the applicant is not of eligible to avail the concessional rate of GST at 12% as prescribed in of S. No. 3 (vi) of the Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017 for the impugned construction services provided by them to UPRNN. 5.4.1 The....