In Re : Skilltech Engineers And Contractors Pvt. Ltd.
GST
2018 (6) TMI 111 – AUTHORITY FOR ADVANCE RULINGS, KARNATAKA – 2018 (13) G. S. T. L. 251 (A. A. R. – GST), [2018] 2 GSTL (AAR) 103 (AAR)
AUTHORITY FOR ADVANCE RULINGS, KARNATAKA – AAR
Dated:- 21-3-2018
Advance Ruling No. KAR ADRG 3 of 2018
GST
MR. HARISH DHARNIA MEMBER AND DR. RAVIPRASAD, MEMBER
RULING
1. M/s Skilltech Engineers 6s Contractors Private Ltd., (hereinafter referred to as 'Applicant') holding GSTIN number 29AACCS5473FIZ0, having registered address at 2nd Floor, 2904 CH 67, Saraswathipuram, Mysuru – 570 009, are registered taxable person, have filed an application, on 05,12-2017, for advance ruling under Section 97 of CGST Act,2017, KGST Act, 2017 & IGST Act, 2017 read with Rule 104 of CGST Rules 2017 8b KGST Rules 2017, in form GST ARA-01. They enclosed copy of challan for Rs. 10,000/- bearing CIN number ICIC17122900004271 dated 01-12-2017 towards the fee for advance ruling and hence t
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Tax (Rate) dated 21.09.2017?”
PERSONAL HEARING PROCEEDINGS HELD ON 09.01.2018.
4. Sri. L Arun Kumar, Executive Director of the applicant concern appeared and presented the following:
(a) That a single bid/tender was called for by KPTCL, for composite activities of Supply of material, Erection of the same & Civil Works associated with the erection.
(b) That three separate agreements were entered into for the three different activities, after identifying the successful bidder.
(c) That the question on which advance ruling has been sought for is with regard to divisibility of the contract into three agreements.
(d) That the clarification is required as to whether KPTCL is a Government body or not so as to claim the concessional rate of GST @ 12% in pursuance of Notification No. 24/2017-Central Tax (Rate) dated 21.09.2017.
FINDINGS & DISCUSSION:
5. We have considered the submissions made by the Applicant in their application for advance ruling as well as the submissions made
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e 119 of CGST Act'2017 defines “works contract” as 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;
9. The composite supply of works contract as defined at Section 2 clause 119 of CGST Act'2017 is treated as supply of service in terms of serial no.6, Schedule II of CGST Act'2017.
10. In the instant case, the applicant, being the successful bidder, got the single composite contract, but with three connected agreements for Supply of Materials, Erection & Civil Works respectively. All the three agreements were awarded to the applicant in response to a single tender notification & the general terms and conditions are commonly applicable to all the three agreements. The applicant is supplyi
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ure is neither 'Government' nor a local authority'. Such statutory bodies, corporations or authorities are normally created by the Parliament or a State Legislature in exercise of the powers conferred under article 53(3)(b) and article 154(2)(b) of the Constitution respectively. It is a settled position of law (Agarwal v. Hindustan Steel AIR 1970 Supreme Court -1150) that the manpower of such statutory authorities or bodies do not become officers subordinate to the President under article 53(1) of the Constitution and similarly to the Governor under article 154(1). Such a statutory body, corporation or an authority as a juridical entity is separate from the State and cannot be regarded as the Central or a State Government and also do not fall in the definition of local authority'. Thus, regulatory bodies and other autonomous entities would not be regarded as the government or local authorities for the purposes of the GST Acts. Therefore M/s KPTCL can not be a State Gove
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