2019 (2) TMI 185 – AUTHORITY FOR ADVANCE RULING, MAHARASHTRA – TMI – Works contract or not? – EPC Contract for electrical cable supply and laying work – whether can be classified as contract for building, construction, fabrication, completion, erection, installation, fitting out, improvement, modification, repair, maintenance, renovation, alteration or commissioning of immovable property wherein transfer of property in goods (whether as goods or in some other form) is involved in the execution of such contract or can be classified as works contracts as per GST Law? – N/N. 11/2017-Central Tax (Rate) dated 28th June 2017 as amended by notification Tax (Rate) dated 25th Jan 2018.
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Held that:- Works contract will be treated as service and tax would be charged accordingly. As per Section 2(119) of the CGST Act, 2017, unless the context otherwise requires, the term works contract” means a contract for building, construction, fabrication, completion, erection, installation, fitting out,
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itation in holding that the applicant is supplying Works Contract Services. It is also apparent that the nature of the works undertaken by the applicant are not in the nature of ‘Original Works’ as per detailed discussions in the latter part of the findings.
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Works contract or not? – applicability of N/N. 11/2017-Central Tax (Rate) dated 28th June 2017 as amended by N/N. 01/2018-Central Tax (Rate) dated 25th Jan 2018 – Held that:- In the subject case it is seen that the applicant is providing composite supply of Works Contract in respect of Metro but the reduced rate of tax is available only if the work is of the type of ORIGINAL WORKS.
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Original Works would mean ; all new constructions; all types of additions and alterations to abandoned or damaged structures on land that are required to make them workable; erection, commissioning or installation on of plant, machinery or equipment or structures, whether pre-fabricated or otherwise, etc. In the present case the work done by
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i) of Notification No. 11/2017 dated 28.06.2017 as amended by Notification No. 1/2018 dated 25.01.2018 and attract GST (9% each of CGST and SGST). – GST-ARA-47/2018-19/B-120 Dated:- 25-9-2018 – SHRI B.V. BORHADE, AND SHRI PANKAJ KUMAR, MEMBER PROCEEDINGS (Under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as the CGST Act and MGST Act ] by YOGIRAJ POWERTECH PRIVATE LIMITED, the applicant, seeking an advance ruling in respect of the following ISSUE. 1. Whether EPC Contract for electrical cable supply and laying work can be classified as contract for building, construction, fabrication, completion, erection, installation, fitting out, improvement, modification, repair, maintenance, renovation, alteration or commissioning of immovable property
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us- Statement of relevant facts having a bearing on the question(s) raised We have received order from Nagpur Metro Rail Corporation hereafter called as NMRCL for Shifting LT,HT O/H lines crossing and providing LT,HT U/G cables from Hingna Depot CH. 19500 to Ambazari Lake CH.12500 for Nagpur Metro Rail Project for E-W corridor . NMRCL Is a Special Purpose Vehicle (SPV) created for the smooth implementation and operations of the Nagpur Metro Rail Project & is a joint venture of Govt. of India & Government of Maharashtra, with 50:50 equity. NMRCL is incorporated by Govt. of India- Ministry of Corporate affairs. This work is awarded to us through tendering process and scope of work is described in work schedule attached to the tender. The work involves Supply, erection, testing and commissioning including transport, loading, unloading, insurance etc of transformer substation, HT & LT Overhead Line & Cable Through Underground, from RR Substation to metro Khapri station for
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ismantling, joints, earthing, stone, metal etc. are clearly incidental and ancillary to an identifiable main supply i.e supply of cable. In the above said case identifiable main supply particularly underground LT/HT cable and it can be moved/ shifted by excavation of earth and can be re-installed at other place. The cable is embedded in earth for safety of human and cable itself. The name of the work itself says Shifting & providing 315 KVA transformer substation HT & LT Overhead Line & Cable Through Underground, …. The said NMRCL department is insisting us to charge 12% GST as per the notification number 11/2017-Central Tax (Rate) dated 28th June 2017 as amended by notification no. 01/2018-Central Tax (Rate) dated 25th Jan 2018, treating above work as Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, supplied by way of construction, erection, commissioning, or installation of original works pe
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e tender the work can not be classified as immovable property therefore it cannot be classified as works contract and hence it cannot be classified as service, thus the above said notification will not be applicable in this case. But it should be classified as Composite supply, as different goods and services vis. Testing, cable, wires, cement pipes, laying, joints, Insurance, commissioning, transport etc. which are naturally bundled and supplied in conjunction with each other, with principal supply being LT/HT Cable. Once it is classified as composite supply, rate of GST applicable to principal Supply will be applicable to whole composite contract, here the principle supply is L T/HT cable (item no. 1, 7, 10 Of work schedule) and rate of the same should be applicable to whole contract. NAGPUR METRO Name of Work:- Estimate No. NMRCL/U/S (ELE)/01-2015, CH 11040 to CH 16280 Shifting & providing 315 KVA transformer substation HT < Overhead Line & Cable Through Underground, 1
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0 A. complete erected in 14 gauge CRCA sheet box with supporting angles, self locks, gasket and slanting top to be erected on provided foundation as per per specification No. SW-SWR/MFP 2 Each 34752.00 69504.00 4. 16.3.4 Providing Cement concrete foundation for pump in with required size and length of foundation bolts and nuts (cost with required size and lengthf foundation bolts and nuts (cost with wooden box is included). 110 Cu.Mtrs 5673.00 624030.00 5. 18.1.41 Dismantling of KVA Distribution Transformer safely without any damages and storing it in safe place. 200 KVA 80.00 16000.00 6. 8.8.3 Dismantling the existing overhead line including G.I. wires of all sizes without damaging & making the coils in suitable sizes. 11.5 Km 816.00 9384.00 7. 7.5.16 Providing and erecting Heat shrinkable outdoor termination kit for 11kV (E) XLPE HT cable 3×240 to 300 sq. mm. with necessary material as per specification No. CB-JT/HT 72 Each 15127.00 1089144.00 8. 7.5.7 Providing and erecting Heat
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cing compound required to fill up the excavated earth with required quantity as per specification no EA-MOBI 5 Each 15764.00 78820.00 12. 9.1.3 Providing earthing with Galvanised cast iron earth plate size 60 x 60 x 0.6 cm with funnel with a wire mesh for watering and brick masonry block C.I. 76 cover complete with all materials, testing & recording the results as per specification No. EA-EP 76 Each 5495.70 417673.20 13. 5.9.6 Supplying & erecting 11 kV 630A, Indoor type Ring Main unit with 1 or 2 Incoming & 2 or 1 Outgoing with HRC fuses complete erected on provided cc foundation/ MS channels/trench, etc, in an approved manner as per specification no SW-HTS/RMU 7 Each 432050.00 3024350.00 14. 8.8.2 Dismantling the existing pole above 6 m height with brackets, clamps, insulators, stay from the cement concrete foundation and making the site clear by refilling the pits with excavated materials and bringing it to the ground level. 60 Each 615.00 36900.00 15. 10.2.18 Supplying
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ms. dia RCC Hume pipe with coupling collar of standard thickness at required depth up to 90 cms. below road / ground surface, for enclosing provided cable & necessary back filling with light ramming to make the road [ground surface as it was (Except bitumen carpet) 350 Mtr 751.00 262850.00 20. 7.6.8 Supplying & laying (including excavation) 25 cm Dia half round RCC Hume pipe of standard thickness at required depth up to 90 cms. below road / ground surface, for enclosing provided cable & necessary back filling with light ramming to make the road/ ground surface as it was (Except bitumen carpet). 9480 Mtr 577.00 5469960.00 21. 16.2.4 Providing and spreading stone metal 25mm size for 100 mm depth above the 1000 ground level. 1000 Cu m 66.00 66000.00 22. 16.5.15 Supplying and erecting ISI mark G.I. pipe 100 mm dia C class position with accessories. As per specification No. CWPLB/GP 372 Mtr 1821 677412.00 23. 16.3.6 Providing cement concrete for foundation or for concrete fillin
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ith cross 2 supports for legs, welded with 4 hooks and duly painted with one coat of red lead and two coats of silver paint. 2 Each 2972 5944.00 27. 10.2.24 Providing round bottom FIRE Bucket of 9 Litres capacity as per IS: 2546 made out of 24 gauge G.I. sheet with extra handle 18 at bottom duly painted white inside and red outside with FIRE Mark, on provided Stand/ wall hook. 8 Each 637 5096.00 28. 8.1.10 Supplying and erecting Rolled steel Joist (Girder) pole 100 x 116 mm (23 kg/ m) with provided base plate in provided foundation as per specification No. OHPL/RSJ 264 Each 1436 379104.00 29. 8.4.11 Supplying 100 x 50 mm with 4.7 mm thick web and 7.5 mm thick flange channel iron cross arm of suitable length for 2.4m wide DP structure and erecting on DP with 50×6 mm clamp as 18 Each 2174 39132.00 30. 16.3.3 Providing cement concrete foundation including excavation for the poles 60 cm x 60 Cm x deep 1/6 of pole length in 1:3:6 cement concrete (20 x 25 mm stone metal) and 45 cm x 45 cm x
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M.S. channel with working current of 15 Amps capacity complete erected on provided cross arm. 2 Set 9821 19642.00 34. 8.4.23 Supplying & erecting inline cut point end pole D.P. Structure for 200 KVA Transforme with R.S.J. Pole 2 Nos. of size 100 x 116 mm x 11 Mtr. Long with suitable Distribution Box of C.R.C.A. Sheet 16 SWG (size 4 SqMtr.) with 4 Pole MCCB 300 Amps as incomer & 6 Nos. 63 Amps Kitkat for outing circuits. Transformer D.P. Structure includes the A. B. Switch 200 Amps, D.O. fuse Set & LA. Set. 2 Nos. Top channel of size 100 mmx 50 mm for erection of A. B. Switch & 2 Nos. Base channel of size 100 mm x 50 x mm for erecting Transformer. Channel Of size 75 x40 mm for erecting DO. Fuse Set, LA., A.B. Switch handle etc. Angle of size 50 x 50 x6 mm for erecting Distribution Box, Transformer Belt tc.as per drawing(App.176 kg. iron work) with neccessary clamps, Nut-bolts. Vee cross arm, top clip, insulators etc. complete with caution board & barbed wire. D.P. S
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x 50 x6 mm for erecting Distribution Box, Transformer Belt etc.as per drawing(App. 176 Kg. iron work) with neccessary clamps, Nut-bolts. Vee cross arm, top clip, insulators etc. complete with caution board & barbed wire. D.P. Structure shall be erected in provided c.c. foundation 1 Each 130443 130443.00 37. 8.4.17 Supplying & erecting single pole cut point channel set of for 11 kV HTOH. Line. Two channel of size 100 x 50 mm 1.6 m Long having stud angle of size 50 x 50 x 6 mm 1.5 m long with top piece of size 100 x 50 mm 0.45 m. Long with necessary clamps, nut bolts etc. complete as per drawing. 1 Each 6364 6364.00 38. 5.9.1 Supplying and erecting approved make extendable / non- extendable type 11 kV, 630A, load break switch with fuses of required rating, on provided MS channels / trench / foundation in an approved manner as per specification no SW-HTS / LBS 3 Each 154214.00 462642.00 39. 7.3.27 Supplying, erecting & terminating PVC armoured cable 34 core 120 sq mm aluminiu
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contract for building, construction……………of immovable property should only be considered as works contract Immovable property is defined in section 3(26) of General Clauses Act, 1897 as follows: Immovable property shall include land, benefits to arise out of land, and things attached to the earth, or permanently fastened to anything attached to the earth; Meaning of immovable property as per Section 3 of the Transfer of Property Act, 1882 does not include Standing timber, growing crops or grass. The Hon ble Supreme Court in the case of Commissioner of Central Excise, Ahmedabad Vs. Solid & Correct Engineering Works 2010 (252) ELT 481 = 2010 (4) TMI 15 – SUPREME COURT has with reference to case under Central Excise Act discussed the meaning of words immovable property which also confirms our view that only things permanently attached to the land which cannot be demolition can be considered as immovable property, merely attachment of the plant to the
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as excisable goods for imposition of central excise duty, the components, however, would be dutiable in the normal course. Here we would like to draw your attention to the fact that our scope of work does not include construction of entire project of Metro stations, railway line, power supply, civil structures etc. but scope include Shifting LT,HT Overhead lines crossing which are obstructing metro railway path and providing LT,HT underground cables for Nagpur Metro Rail Project. The work is not construction of metro rail project but this is shifting of existing utilities obstructing metro railway path and providing supplying and installation of new underground cable along with its accessories. Detail scope is already submitted in statement of facts submitted with application for advance ruling. (2) Huge tanks made of metal for storage of petroleum products in Oil refineries or installations. These tanks, though not embedded in the earth, are erected at site, stage by stage, and after
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entral Excise Tariff. (4) Lifts and escalators. (a)Though lifts and escalators are specifically mentioned in sub heading 8428.10, those which are installed in building and permanently fitted into the civil structure, cannot be considered to be excisable goods. Such lifts and escalators have also been held to be non-excisable by the Govt. of India in the case of Otis Elevators India Co. Ltd. reported in 1981 ELT 720 (GOI) = 1981 (7) TMI 70 – GOVERNMENT OF INDIA. Further, this aspect was also a subject matter of C&AG s Audit Para No 7.1(b)/98-99| DAP NO 1867 which has since been settled by the C&AG accepting the Board s view that such lifts and escalators are not excisable goods. Also refer CCE vs Kone Elevators India Ltd reported in 2001 (45) RLT 676 (CEGAT- Chen) = 2001 (6) TMI 142 – CEGAT, CHENNAI Thus we are of the opinion that our work does not fall under the term works contract and we agree with the opinion expressed by Dy Commissioner State Tax vide letter dated 30th July
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eir questionnaires as a jurisdiction officer as under. Applicant have raised following questions 1. Whether EPC Contract for electrical cable supply and laying work can be classified as contract for building, construction, fabrication, completion, erection, installation, fitting qut, improvement, modification, repair, maintenance, renovation, alteration or commissioning of immovable property wherein transfer of property in goods (whether as goods or in some Other form) is involved in the execution of such contract. As per information provided by applicant, The applicant received order from Nagpur Metro Rail Corporation hereafter called as NMRCL for Shifting LT,HT O/H lines crossing and providing LT,HT U/G cables for Nagpur Metro Rail Project . NMRCL Is a Special Purpose Vehicle (SPV) created for the smooth implementation and operations of the Nagpur Metro Rail Project and is a joint venture of Government of India & Government of Maharashtra, with 50:50 equity. NMRCL is incorporated
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the nature of main supply would get affected. Now as per Section 2(119) of the Central Goods and Services Tax (CGST) Act, 2017, unless the context otherwise requires, the term. works Contract means a contract for building, construction, fabrication, completion, erection, installation, fitting out, improvement, modification, repair, maintenance, renovation, alteration or commissioning of any immovable property wherein transfer of property in goods (whether as goods or in some other form) is involved in the execution of such contract So as to qualify as works contracts work there should be of transfer of property in goods of immovable property is necessary. The Hon ble Supreme Court in the case of Commissioner of Central Excise, Ahmedabad vs. Solid & Correct Engineering Works 2010 (252) ELT 481 = 2010 (4) TMI 15 – SUPREME COURT has with reference to case under Central Excise Act discussed the meaning of words immovable property . The Court has observed in paras 18 and 19 Of the judg
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he case of walls or buildings or (c) attached to what is imbedded for the permanent beneficial enjoyment of that to which it is attached. Attachment of the plant in question with the help of nuts and bolts to a foundation not more than 11/2 feet deep intended to provide stability to the working of the plant and prevent vibration/wobble free operation does not qualify for being described as attached to the earth under any one of the three clauses extracted above. That is because attachment of the plant to the foundation is not comparable or synonymous to trees and shrubs rooted in earth. It is also not synonymous to imbedding in earth of the plant as in the case of walls and buildings, for the obvious reason that a building imbedded in the earth is permanent and cannot be detached without demolition. Imbedding of a wall in the earth is also in no way comparable to attachment of a plant to a foundation meant only to provide stability to the plant especially because the attachment is not
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ting the same with the help of the crain without damaging the same. It is Very clear that material is not installed for beneficial enjoyment of land but it is installed for more beneficial use of that material itself. Section 2(30) defines composite supply as supply made by a taxable person to a recipient consisting of two or more taxable supplies of goods or services or both, or any combination thereof, which are naturally bundled and supplied in conjunction with each other in the ordinary course of business, one of which is a principal supply Thus going through the above facts it is crystal clear that above said supply (activity) constitutes composite Supply and not a works contract. Thus in my humble opinion in the above said work that there is no transfer of immovable property involved and thus the above work cannot be considered as contract for building, construction, fabrication, completion, erection, installation, fitting out, improvement, modification, repair, maintenance, reno
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ng to immovable property can be classified as works contracts and thus the above said work does not fall in ambit works contract but it is composite supply of various items mentioned in work schedule submitted. Thus the said work can not be classified as works contract and the said notification is not applicable to the applicants case. Thus going through the above facts it is clear that the above said supply (activity the dealer does not amounts works contract but said supply constitutes composite supply only Hon. Forum is humbly requested to admit the application for Advance ruling and consider the above submission while disposing the application of the dealer. 04. HEARING The case was taken up for Preliminary hearing on dt. 31.07.2018 when Sh. Sidharth Bodas, C.A. along with Sh. Ravindra Nene, M.D. appeared and requested for admission of application as per contentions in their ARA. Jurisdictional Officer, Sh. S. B. Mohite, Dy. Commr. of S.T.(E-009) Raigad division, Navi Mumbai appear
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rance etc of transformer substation, HT & LT Overhead Line & Cable through Underground, for the Metro Rail Project. In the tender/ work order, the work schedule separately describes each activity to be carried out to complete the work and also rate for each activity is separately mentioned, by adding amount of each activity total estimated tender cost is derived and they have quoted in percent % above or below of the estimated cost. Thus they had no option to quote the individual prices for each activity and the tender had to be accepted as a whole and they could not accept part activities. They have further stated that NMRCL department is insisting them to charge 12% GST as per Notfn. No. 11/2017-C. T. (Rate) dated 28th June 2017 as amended by Notfn. NO. 01/2018-C.T. (Rate) dated 25th Jan 2018, treating above work as Composite supply of works contract as defined in clause (119) of Sec. 2 of the CGST Act, 2017, supplied by way of construction, erection, commissioning, or instal
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ding intended for sale to a buyer, wholly or partly, b. works contract including transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract Hence Works contract will be treated as service and tax would be charged accordingly. As per Section 2(119) of the CGST Act, 2017, unless the context otherwise requires, the term works contract means a contract for building, construction, fabrication, completion, erection, installation, fitting out, improvement, modification, repair, maintenance, renovation, alteration or commissioning of any immovable property wherein transfer of property in goods (whether as goods or in some other form) is involved in the execution of such contract Thus what we need to find out is whether the applicant in the subject case is dealing in any immovable property which is transferred in the execution of the contract. The applicant has submitted Schedule B in respect of the work allotted to them by NAGPUR METRO.
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xide and two coats aluminum paint. 5. Supplying & laying (including excavation) 15 cms. dia RCC Hume pipe with coupling collar of standard thickness at required depth up to 90 cms. below road/ ground surface, for enclosing provided cable & necessary back filling with light ramming to make the road/ ground surface as it was (Except bitumen carpet) Section 3(26) of General Clauses Act, 1897 defines Immovable property as follows: Immovable property shall include land, benefits to arise out of land, and things attached to the earth, or permanently fastened to anything attached to the earth; a. It is evident from (1) above that they are providing cement concrete (cc) foundation for pump and the pump is attached to the CC foundation with nuts and bolts. It is very clear that the CC foundation is permanently fastened to earth and the pump is attached to it. b. Itis evident from (2) to (4) above that, they are Supplying & erecting 11 kV 630A, Indoor type Ring Main unit With 1 or 2
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t is it? This clearly satisfies the condition of being attached to earth. The pipes are fixed underneath the ground level underground, covered with filling and in such case it is clear that the said pipes are meant to be affixed permanently underneath the ground and therefore cannot be considered as a movable property. We further find from the work schedule submitted by the applicant that their work involves supply, erection, testing and commissioning including transport, loading, unloading, insurance etc of transformer substations, HT & LT Overhead Line & Cable Through Underground. Their EPC contract for electrical cable supply and laying work can be classified as contract for building, construction, fabrication, completion, erection, installation, fitting out, improvement, modification, repair, maintenance, renovation, alteration or commissioning of immovable property wherein transfer of property in goods (whether as goods or in some other form) is involved in the execution o
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ruction service) (i) ……………………………..) 9 – (ii) Composite supply of works contract as defined in clause 119 of section 2 of Central Goods and Services Tax Act, 2017. 9 – (iii) construction services other the (i) and (ii) above. 6 – Hence as per the said Notfn it is very clear that the composite supply of works contract as in the subject case falls under (ii) attracting 18% GST. The said Notification was amended on 22.08.2017 vide Notfn No. 20/2017 – Central Tax (Rate) and is reproduced as under:- Sl.No. Chapter, Section or Heading Description of Service Rate (per cent) Condition 1 2 3 4 5 Chapter 99 All Services Section 5 Construction Services Heading 9954 (Construction service) (i) ……………………………..) 9 – (ii) Composite supply of works contract as defined in clause 119 of section 2 of Central Goods and Services Tax Act, 2017. 9 – (iii) Compo
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der the Housing for All (Urban) Mission/Pradhnn Mantri Awas Yojana,……….; (d) a civil structure or any other original works pertaining to ………….. under the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana; (e) a pollution control or effluent treatment plant,…………. 6 (v) Composite supply of works contract as 6 defined in clause. (119) of section 2 of the Central 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………. 6 (vi) Construction services other than (i), (ii), (iii), (iv), (v) and (vi) above. 6 As per the said Notfn with the amendment mentioned above also it is very clear that the composite supply of works contract as in the subject case falls under (ii) attracting 18% GST. The said Notification 11/2017 was further amended on 21.09.2017 vide Notfn No. 24/2017-Central
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thority or a governmental authority 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 6 (vii) Construction services other than (i), (ii), (iii), (iv), (v) and (vi) above. 6 Vide amendment Notfn No. 31/2017, dated 13.10.2017 and 46/2017 dated 11.11.2017, the original Notfn No. 11/2017 stood as under:- Sl.No. Chapter, Section or Heading Description of Service Rate (per cent) Condition 1 2 3 4 5 Chapter 99 All Services Section 5 Co
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contract as defined in clause 119 of section 2 of Central Goods and Services Tax Act, 2017 provided to the Central 6 Government, State Government, Union Territory, a local authority or a governmental authority 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 6 Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Cent
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orks would mean ; all new constructions; all types of additions and alterations to abandoned or damaged structures on land that are required to make them workable; erection, commissioning or installation on of plant, machinery or equipment or structures, whether pre-fabricated or otherwise, etc. In the present case the work done by the applicant does not appear to be original works. The applicant themselves have stated that Here we would like to draw your attention to the fact that our scope of work does not include construction of entire project of Metro stations, railway line, power supply, civil structures etc. but scope include Shifting LT,HT Overhead lines crossing which are obstructing metro railway path and providing LT,HT underground cables for Nagpur Metro Rail Project. The work is not construction of metro rail project but this is shifting of existing utilities obstructing metro railway path and providing supplying and installation of new underground cable along with its acce
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ding, construction, fabrication, completion, erection, installation, fitting out, improvement, modification, repair, maintenance, renovation, alteration or commissioning of immovable property wherein transfer of property in goods (Whether as goods or in some other form) is involved in the execution of such contract. Answer:- Answered in the affirmative. Question 2:- Whether these contracts can be classified as works contracts as per GST Law and whether notification no. 11/2017-Central Tax (Rate) dated 28th June 2017 as amended by notification no.01/2018-Central Tax (Rate) dated 25th Jan 2018 is applicable to the present case? Answer:- In view of the discussion above these contracts are classifiable as Works Contract as per GST Law and Notification No. 11/2017-Central Tax (Rate) dated 28th June 2017 as amended by notification no.01/2018-Central Tax (Rate) dated 25th Jan 2018 is applicable to the present case but the rate of GST @18% would be applicable in respect of applicant as per det
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