9911796707
TMI Blog2018 (6) TMI 463X X X X Extracts X X X X X X X X Extracts X X X X ..... 56)FD/Tax/2017-Pt-III-106(S.T.) dt. 13,h Oct. 2017 ) and GST @12% (i.e. CGST 6% + SGST 6%) is applicable on the services provided under the said contract - This rate is also applicable to the sub-contractor leg under the said contract as inserted in the N/N. 01/2018 dt. 25th January 2018 (N/N. F.12(56)FD/Tax/2017-Pt-ll-166(S.T.) dt. 25th January 2018). X X X X Extracts X X X X X X X X Extracts X X X X ..... ineering solutions to have the desired clean water in the river. Project scope is to prepare a Master Plan of the Reclaimed Lands which will indicate the ways through which the commercial value of the land parcels surrounding the Nallah can be increased. The master plan is only a proposal for the development of the lands surrounded the nallah. The actual development of the lands is not the part of this Contract. In accordance, the contractual requirements a detailed Master Plan of Reclaimed Lands of the project has been prepared submitted by us. This plan will act as value creation through Nallah improvement. 2. They further submitted that, Jaipur Development Authority is a body constituted under Jaipur Development Authority Act 1982 (Act. 25) as a statutory vehicle to implement the urban development of Jaipur as envisaged by the Department of Urban Development and Housing. Government of Rajasthan. The major undertaking of JDA includes the following: * Infrastructural development of Jaipur region by construction of flyovers, bridges. parking places. * Development of commercial projects and residential schemes, etc. * Development of basic amenities like community centres, p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ness or profession; 4.2 The scope of works covered in the project is the following. Enhancement of utility of the Dravyawati River (Amanishah Nallah) which is already existing and operating in its present state. The project scope is primarily the course correction and strengthening the channel for better performance. The Sewage Treatment Plants (STPs) which are to be constructed as part of the sewage treatment, laying of pipelines, construction of interception chambers and construction of STPs are the engineering solutions to have the desired clean water in the river. Project scope is to prepare a Master Plan of the Reclaimed Lands which will indicate the ways through which the commercial value of the land parcels surrounding the Nallah can be increased. The master plan is only a proposal for the development of the lands surrounded the nallah. The actual development of the lands is not the part of this Contract. Since the scope of works covered in the project is primarily in the nature of construction of Civil structures, Sewage treatment and other development works, the project is covered SI. no.3 (vi) (a) of the notification no. 11/2017 - Central Tax (Rate) dt.28th June 2017 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or equipment or structures, whether prefabricated or otherwise; 6.3 They have also submitted a copy of letter dated 13.12.17of Executive Engineer(Dravyawati River-1), JDA, Jaipur, addressed to the Project Director, M/s TPL-SUCG Consortium (copy submitted by the applicant) in which it is submitted that the JDA has awarded the turn key contract as per the scope of the work duly defined in the work orders and it is apparently clear that all works area original works and duly covered under the Notification no. 24/2017-Central tax (rate) dated 21.09.2017 and The Jaipur Development Authority is covered under Governmental Authority as also defined in Notification no. 32/2017-Central tax (Rate) wherein "Governmental Authority" means an authority or a board or any other body, - (i) set up by an Act of Parliament or a State Legislature; or (ii) established by any Government, with 90per cent, or more participation by way of equity or control, to cany out any function entrusted to a Municipality under article 243 W of the Constitution. Issues to be decided : 7. The issue involved in this case is, whether Jaipur Development Authority is covered under the status of Government Au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se of their employees or other persons specified in paragraph 3 of the Schedule III of the Central Goods and Services Tax Act, 2017. 8.4 JDA established vide JAIPUR DEVELOPMENT AUTHORITY ACT, 1982 as an Authority for the purpose of planning, co-ordinating and supervising the proper, orderly and rapid development of the Jaipur Region and of executing plans, projects and schemes for such development enacted by the Rajasthan State Legislature in the Thirty-third Year of the Republic of India. As per Section 4 of the said Act, the Jaipur Development Authority consist of the following members, namely: - (i) A Chairman, who shall be the Minister-in-charge of Urban Development of the State of Rajasthan, or a nominee of the Governor during President's Rule: (ii) a Vice-Chairman, who shall be the State Minister of Urban Development of the State of Rajasthan, or a nominee of the Governor during President's Rule; (iii) Secretary to the Government, Urban Development and Housing Department; (iv) Jaipur Development Commissioner (appointed under this Act); (v) Chairman, Rajasthan Housing Board; (vi) Chief Engineer, Public Health Engineering Department; (vii) Chief Engineer, Publi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at New Delhi on 18.01.2018 Works Contract Services (WCS) provided by the sub-contractor to the main contractor; providing WCS to Central Government, State Government, Union territory, a local authority, a Governmental Authority or a Government Entity; will also attract GST at the rate as applicable to the main contractor. 9. In view of the foregoing, we rule as under:- RULING The Services provided by M/s TPL - SUCG Consortium to Jaipur Development Authority under Contract awarded to them vide their LOA No. JDA/EE-07/2016/D-662 dated: 04.03.2016 are covered under Notification no. 11/2017 - Central Tax (Rate) dt.28th June 2017 (Notification no. F.12(56)FD/Tax/2017-PM-49(S.T.) dt. 29th June 2017), amended with Notification no.24/2017-Central Tax (Rate) dt. 21st Sept. 2017 (Notification no. F.12(56)FD/Tax/2017-90(S.T.) dt. 21st Sept. 2017) and further amended vide Notification no. 31/2017 - Central Tax (Rate) dt. 13th Oct. 2017 ( Notification no. F.12(56)FD/Tax/2017-Pt-III-106(S.T.) dt. 13,h Oct. 2017 ) and GST @12% (i.e. CGST 6% + SGST 6%) is applicable on the services provided under the said contract. This rate is also applicable to the sub-contractor leg under the said contract ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
