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TMI Blog2019 (1) TMI 1369X X X X Extracts X X X X X X X X Extracts X X X X ..... o- 220AABFM9005A1Z6 is a partnership firm. The firm M/s. P.K. AGARWALA is a contractor carrying of contract work of M/s. Uranium Corporation of India Ltd., Jadugoda and made the following submission:- 1. the applicant has been rewarded works contract for raising of western site tailing dam at Turamdih vide work order no.-T-964 dated 20.06.2017. In the aforesaid work order more than 75% of the work is the nature of Earth work. 2. In the notification no. 39/2017 integrated tax rate against serial no.-3 states as under: (3) (4) (5) (vii) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, involving predominantly earth work (that is, constituting more than 75per cent, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervices or both (b) applicability of a notification issued under the provisions of this Act; (c) determination of time and value of supply of goods or services or both; (d) admissibility of input tax credit of tax paid or deemed to have been paid; (e) determination of the liability to pay tax on any goods or services or both; (f) whether applicant is required to be registered; (g) whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both, within the meaning of that term. 7. From the aforesaid provisions of Advance Ruling it is observed that the Applicant is eligible to seek Advance Ruling under sub-para (b) i.e, applicability ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble materials, such as loose rock, debris, top soil, vegetable matter and other perishable and objectionable materials as decided by Engineer with all lead and lift 84500 SqM 10.00 8,45,000/- Earth work in excavation in the following types of soils up to any depth, for all lifts, including bailing/pumping out any water accumulating inside the excavation adequate protection during excavation, drilling, blasting and transporting the excavated spoil/materials after stripping of top soil as per specification to the designated area/places stacking of usable and disposal of excess of unusable material all complete as per drawing specification and direction of Engineer for any lead within acquired area for lead of 100M 500 Cu.M 150 75,000/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n and direction of Engineer including cost of all machinery tools & tackles for any lead (Sectional measurement for compacted filing will only be paid) 18000 CuM 325 58,50,000/- Supplying laying and compacting uniformly graded filters of crushed stone aggregate 50 mm to 10 mm as per drawing specification and direction of Engineer (Stone aggregate Conforming to IS : 383)including cost of all lead, lift, taxes and royalty. 3400 cum 1400 47,60,000/- Supplying laying and compacting uniform graded coarse and filters as per drawing 5100 751 38,30,100/- 9. Personal Hearing Proceedings: The Personal hearing of the applicant's Representatives was conducted and concluded on 30/08/18 & 06/09/18 Wherein the the points submitted in the wri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 'raising tailing dam' is Rs. 16,48,41,750/-. 11.3 Under the GST, the works contract has been defined in Section 2(119) of the CGST Act, 2017 as "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." In the instant case the applicant applicant has been awarded works contract for raising a Dam as per the requirement/specifications provided by the recipient. 11.4 In the instant case the applicant is carrying works contract service for M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... embankment or construction made of earth specially one used as a field fortification. The Collins dictionary defines Earth Work as "excavation of earth as in engineering construction; a fortification made of earth. The Wikipedia defines Earth Work as "Earth work are engineering works through the processing of parts of earth surface involving quantities of soil or unformed rocks. After going through different definitions of earth work, we find that Bulk earthworks include the removal, moving or adding of large quantities of soil or rock from a particular area to another. They are done in order to make an area of suitable height and level for a specific purpose. 12.2 It is evident that the work order is for supply of services with material. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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