2023 (2) TMI 1351

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....ation of mind to the reply dated 07.10.2022, sent to the Show Cause Notice by the petitioner, wherein the petitioner has categorically pointed out that they have not supplied to Government entities/authorities and therefore, they are not liable to pay the revised rate of GST, which pertains to only contracts, wherein the dealer has supplied materials to Government entities/ authorities. The petitioner claims that they are a Railway Contractor and therefore, Item No.v against Serial No.3 of Notification No.11/17, dated 28.06.2017 alone applies and not any other item mentioned in the very same Notification. 2. The relevant paragraph of the reply dated 07.10.2022, sent by the petitioner to the Show Cause Notice reads as follows: &#....

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....fication pertaining to Sl.Nos.iii, as well as to Sl. No.v. Learned Senior Counsel for the petitioner would submit that the petitioner supplied as a Works Contractor under Sl.No.v, which reads as follows: (v)Composite supply of works contract as defined in clause(119) of Section 2 of the Tamil Nadu Goods and Services Tax Act, 2017, supplied by way of construction, erection, commissioning or installation of original works pertaining to,-     (a) railways, excluding monorail and metro;     (b) a single residential unit otherwise than as a part of a residential complex;     (c) low-cost houses up to a carpet area of 60 square metres per house in a housing project approved by competent ....

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....l Sites and Remains Act, 1958 (Central Act 24 of 1958); 6   (b)canal, dam or other irrigation works;     (c )pipeline, conduit or plant for (i)water supply (ii)water treatment, or (iii)sewerage treatment or disposal.     5. On a prima facie consideration, Sl.No.iii referred to supra deals with supplies made to Government or local authority or Governmental authority by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation or alteration thereof. However, Sl.No.v deals with cases, where supplies have been made exclusively to railways excluding Monorail and Metro. Learned Senior Counsel for the petitioner submits that the petitione....