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TMI Blog2019 (4) TMI 1447X X X X Extracts X X X X X X X X Extracts X X X X ..... ner Member (Central Tax) And Hemant Jain Joint Commissioner Member (State Tax) Present for the applicant: Shri Rajesh Tripathi And Shri Rama Mohana Rao K (Authorised Representatives) ORDER Note: Under Section 100 of the CGST/RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST/RGST Act, 2017, within a period of 30 days from the date of service of this order. The issue raised by M/s TATA Projects Limited, , situated at 88, Competition Colony, Mahaveer Nagar IIIrd, Kota, District-Kota, Rajasthan 324009, (hereinafter the applicant) is fit to pronounce advance ruling as it falls under the ambit of the Section 97 (2) (e) given as under: e. determination of the liability to pay tax on any goods or services or both; Further, the applicant being a registered person (GSTIN is 08AAALM 189 lKlDY, as per the declaration given by him in Form ARA-01) the issue raised by the applicant is neither pending for proceedings nor proceedings were passed by any authority. Based on the above observations, the appli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation no.24/2017-Central Tax (Rate) dt 21.09.2017 and further amended with notification no. 31/2017-Centra1 Tax (Rate) dt 13.10.2017, tax rate of 12% applicable in case of Composite supply of Works Contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, provided to the Central Government, State Government, Union Territory, a Local Authority, A Governmental Authority or a Government Entity by way of Construction, erection, commissioning, installation. Completion, fitting out, repair, maintenance, renovation, or alteration of (a) Civil structure or any other original works meant predominantly for use other than for commerce, Industry or any other business or profession; (b) .. (c) .. Accordingly, to fall under above said Sl. 3(vi) (a) of notification, Services provided under the Contract should meet the following conditions. 1. Nuclear Fuel Complex (herein after referred as NFC) shall qualify as Central Government or State Government or Union Territory or a Local Authority or a Governmental Authority or a Government Entity. 2. Supply involved in the Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eral terms, Immovable property cannot be transferred without causing extensive damage to the property. The damage relates to the nature of the property. In the present case, we are going to perform civil, structural and PH works for plant and Non plant buildings (both RCC and Pre engineered buildings) along with other allied structures for PHWR (Pressurized Heavy Water Reactors) Fuel Fabrication Facility and Zircolay Fabrication Facility at Nuclear Fuel complex - Kota. All the civil works will give rise to immovable property, hence covered under the definition of Works Contract. 3. Whether Supply involved in the Contract fall under ambit of Civil Structure or any other Original Works? As per Explanation to Section 2 (zs) of Notification 12/2017 - original works means- all new constructions; 2. OUESTIONS ON WHICH THE ADVANCE RULING IS SOUGHT What is the GST rate applicable for this project? 3. PERSONAL HEARING In the matter personal hearing was granted to the applicant on 14.03.2019 at Room no. 2.29 NCRB, Statue Circle, Jaipur. Shri Rajesh Tripathi and Shri Rama Mo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nti Termite Treatment, Blasting studies, etc. 3 GENERAL CIVIL Earth work, Concreting, Fencing, Road Work, Paving, Plastering, Sewer Line, Manholes, Extinguisher, Plumbing, etc. 4 ELECTRICAL WORKS PVC conduits 5 ITS PVC conduits, Earthing, etc. The supply of goods and services is a kind of Works Contract Service. e. The Works Contracts 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 view of the above facts we observe that the term works contract has been restricted to contract for building constructio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n, adventure, wager or any other similar activity, whether or not it is for a pecuniary benefit; (b) any activity or transaction in connection with or incidental or ancillary to sub-clause (a); (c) any activity or transaction in the nature of sub-clause (a), whether or not there is volume, frequency, continuity or regularity of such transaction; (d) supply or acquisition of goods including capital goods and services in connection with commencement or closure of business; (e) provision by a club, association, society, or any such body (for a subscription or any other consideration) of the facilities or benefits to its members; (f) admission, for a consideration, of persons to any premises; (g) services supplied by a person as the holder of an office which has been accepted by him in the course or furtherance of his trade, profession or vocation; (h) services provided by a race club by way of totalisator or a licence to book maker in such club; and (i) any activity or transaction undertaken by the Central Government, a State Government or any local a ..... 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