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TMI Blog2019 (11) TMI 1256X X X X Extracts X X X X X X X X Extracts X X X X ..... is not case of composite supply where principal supply constitutes of sand as argued by the Appellant but a case of transfer of property in goods in course of site preparation construction of Central Correctional Home Baruipur. There are no infirmity in the ruling pronounced by the West Bengal Authority Advance Ruling in the matter and hence there is no reason to interfere with it - appeal dismissed. - Case No. 10/WBAAAR/APPEAL/2019 - - - Dated:- 21-11-2019 - MR. A.P.S SURI, AND MS. SMARAKI MAHAPATRA, MEMBER Present for the Appellant: Sri. Shobhantanu Bhattacharya, Advocate. Present for the Respondent: Sri. Rajneesh Meena, Assistant Commissioner, CGST CX, Kalyani Division, Kolkata North Commissionerate; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t was required to fill the foundation or plinth by silver sand in layers and consolidate the same by saturation with water ramming. The work further involved earthwork for filling in the compound, tank, lowland, ditches, etc. with good earth spread in layers, including breaking clods and consolidate the same by ramming and dressing. The WBAAR concluded that the contract is not for supply of goods, but the transfer of property in such goods in the course of site preparation for construction of the New Central Correctional Home, Baruipur and thus is a works contract, as defined under section 2(119) of the GST Act. The WBAAR finally held that the Appellant's supply to MBL is works contract service, classifiable as site preparation service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontractor and Principal Contractee is West Bengal Police Housing and Infrastructure Development Corporation Limited (hereinafter referred to as WBPHIDCL) which is a government authority. 6. The Appeal petition was filed on 26.08.2019 against the WBAAR's Ruling dated 25.06.2019 = 2019 (6) TMI 1268 - AUTHORITY FOR ADVANCE RULING, WEST BENGAL which was received by the Appellant on 29.06.2019. As per Section 100(2) of the GST Act the Appeal should have been filed within a period of thirty days from the date on which the ruling sought to be appealed against is communicated to the concerned applicant. The Appellant submitted petition for condonation of delay in filing Appeal which was taken up for hearing on None appeared on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rate ought to be at the rate of tax of sand. 8. The Respondent submitted that MBL was a commercial company. The Respondent further submitted that the nature of supply is not only a composite supply but works contract involving supply of sand, loading and unloading of the same, filling the site with silver sand and earth, spreading and compacting and water ramming etc. All these activities were carried out by the Appellant to make a particular land fit for subsequent construction work. The Respondent concluded that in the light of the nature of the job it can be termed as site preparation and merits classification under SAC 9954 and taxable under GST Rate Notification. 9. The matter is examined and written and oral submi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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