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TMI Blog2018 (12) TMI 1732X X X X Extracts X X X X X X X X Extracts X X X X ..... dated - 28th June 2017 notified the rate of GST applicable on supply of services. Under this notification for heading 9954 the applicable rate of GST is 9%. The Applicant Contractee i.e. APEPDCL is a Government Company i.e. wholly owned by the Government of Andhra Pradesh. The applicant had submitted the copy of Audited Annual Accounts of M/s APEPDCL for the FY 2016-17. It is evident from the schedule of Equity Share Capital of the Annual Statement that 100% share capital is held by the Government of Andhra Pradesh in the name of Honourable Governor of Andhra Pradesh. Thus, based on the above facts, it is concluded that the Government of Andhra Pradesh is having full control over the APEPDCL and covered under the definition of Governmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /2018 - - - Dated:- 19-12-2018 - SRI. D. RAMESH, AND SRI. S. NARASIMHA REDDY, MEMBER Represented by: B. Venkateswarlu ORDER (under sub-section (4) of section 98 of Central Goods And Service Tax Act, 2017 and under sub- section (4) of Section 98 of Andhra Pradesh And Services Tax Act, 2017) 1. The present application has been filed u/s 97 of the Central Goods Services Tax Act, 2017 and AP Goods Services Tax Act, 2017 (hereinafter referred to CGST Act and APGST Act respectively) by M/s. VIJAI ELECTRICALS LIMITED (hereinafter referred to as applicant), registered under the Goods Services Tax. 2. The provisions of the CGST Act and APGST Act are identical, except for certain p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stern Power Distribution Company of Andhra Pradesh Limited falls under the category of services provided to government or a government authority by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of, with respect to certain specified works contract services as notified in the notification no. 20/2017-Central Tax (Rate) dated 22nd August 2017. Further the applicant provided to the authority GO MS no. 58 dated 8th May 2018, of Government of Andhra Pradesh, in which at Para no. 5 stated that as per APGST/CGST Act 2017, all the government works contracts executed from 01-07-2017 to 21-08-2017 attract 18% GST and from 22-8-2017 the applicable GST Rate is 12 % wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tions are issued by the Government of India and the said amendment Notifications are as follows- 1) Notification No- 20/2017 - Central Tax (Rate), Dated - 22/08/2017. 2) Notification No- 24/2017 - Central Tax (Rate), Dated -21/09/2017. 3) Notification No- 31/2017 - Central Tax (Rate), Dated - 13/10/2017. 4) Notification No- 46/2017 - Central Tax (Rate), Dated - 14/11/2017. 5) Notification No- 01/2018 - Central Tax (Rate), Dated -25/01/2018. Vide notification No. 24/2017 - Central Tax (Rate), Dated - 21/09/2017, Government of India by inserting entry No. (vi) notified concessional GST rate of 6% for the construction services provided to Central Government, State Govern ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... corporation, i) set up by an Act of Parliament or State Legislature; or ii) established by any Government, with 90 percent or more participation by way of equity or control, to carry out a function entrusted by the Central Government, State Government, Union Territory or a local authority. The Applicant Contractee i.e. APEPDCL is a Government Company i.e. wholly owned by the Government of Andhra Pradesh. The applicant had submitted the copy of Audited Annual Accounts of M/s APEPDCL for the FY 2016-17. It is evident from the schedule of Equity Share Capital of the Annual Statement that 100% share capital is held by the Government of Andhra Pradesh in the name of Honourable Governor of Andhra Pradesh. Thus, bas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ification the general terms and conditions are commonly applicable to all the two agreements. As per the Memorandum of Association of the APEPDCL Company, Main objects to be pursued by the Company on its incorporation is to engage in the business of procurement, supply and distribution of electricity; to take over the distribution and supply of electricity business from the Transmission Corporation of Andhra Pradesh Limited; to acquire business/companies; to acquire know-how etc., Now the works under discussion have been undertaken to execute/Implement various schemes for constructing sub stations, erection of distribution transformers, implementation of World Bank Projects etc.. Moreover, the above works undertaken by A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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