TaxTMI 
TaxTMI 
2023 (1) TMI 630
X X X X Extracts X X X X
X X X X Extracts X X X X
....or certain provisions. Therefore, unless a mention is specifically made 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 CGST Act / RGST Act would be mentioned as being under the "GST Act". The issue raised by M/s SPML Infra Limited, having GSTIN-08AADCS2469KIZZ, (hereinafter the applicant) is fit to pronounce advance ruling as it falls under the ambit of the Section 97(2) (b)&(e) given as under: (b) Applicability of a notification issued under the provisions of this Act. (e) Determination of the liability to pay tax ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ty in relation to works contract services shall be liable to 18% instead of 12% w.e.f. 1st January 2022. e) With reference to the above notification, the company has submitted a letter to Public Health Engineering Department Rajasthan for clarification on the concessional rate of 12% applicable on works contract service rendered by SPML Infra Limited to PHED Rajasthan. In the response to the above letter, a circular was issued by PHED clarifying that the department will fall under the definition mentioned in the notification and concessional rate of 12% shall be applicable on works contracts. f) With reference to above facts the company have raised following queries before the Advance ruling: g) Whether works contract service rende....
X X X X Extracts X X X X
X X X X Extracts X X X X
....t vide Serial No. 3(iii) in Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017 at 18%. However, the GST rate on works contract has been changed from 18% to 12% retrospectively vide Notification No. 20/2017 Central Tax (Rate) dated 22.08.2017 3. CBIC vide Notification No. 15/2021-Central Tax (Rate) dated 18.11.2021 issued by Ministry of Finance (Department of Revenue), clarified that any supply made to Government Authority or Governmental Entity in form of works contract services shall be liable to 18% GST and concessional rate of 12% shall not be applicable w.e.f. 1st January 2022 4. The GST rate on works contract has been amended vide Notification No. 15/2021-Central Tax (Rate) dated 18.11.2021 and SL.No 3 (ix) of the said ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....or early disposal of the application. E. COMMENTS OF THE JURISDICTIONAL OFFICER Comments received from the Joint Commissioner, Circle A, Zone 2, SGST, Jaipur vide letter dated 22.06.2022 are as under: -- 1) The term "services" has been defined under section 2(102) of the CGST Act, 2017and works contract has been defined under Section 2(119) of the CGST Act, 2017. Further, clause 6 of the Schedule states that works contract as defined in clause (119) of section 2 shall be treated as a supply of services if supplied to the (Central Government, State Government, Union territory, a local authority, a Governmental Authority or a Government Entity) 1 by way of construction, erection, commissioning, installation, completion, fitting....
X X X X Extracts X X X X
X X X X Extracts X X X X
....fore in view of the relevant notifications and tax rates of GST and clarification by the PHED department that they fall under the definition of State Government, concessional rate of 12% GST on the work contracts service rendered to the MED by suppliers may be applicable in case of the applicant. F. FINDINGS, ANALYSIS & CONCLUSION: 1. We have perused the records on file and gone through the facts of the case and the submissions made by the applicant as well as the Jurisdictional Officers. We have also considered the issues involved, on which advance ruling is sought by the applicant, and relevant facts. 2. Before examine whether the application made by applicant falls under the preview of Advance Ruling, we would like to discuss su....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ods or services or both being undertaken or proposed to be undertaken by the applicant. 5. From the above-mentioned provision, it is seen that this authority is constituted to decide on matters or questions specified in sub-section (2) of Section 97, in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant. 6. We observe that purpose of Advance ruling is to provide certainty of tax liability in advance in relation to a future activity to be undertaken by the applicant and help the applicant in planning about GST liability on activities well in advance along with proper interpretation and understanding of tax laws. Advance rulings can be given only for a proposed transaction ....