9911796707
TMI Blog2019 (1) TMI 1670X X X X Extracts X X X X X X X X Extracts X X X X ..... respectively) by M/s Shirdi Sai 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 provisions. Therefore, unless a specific mention of the dissimilar provision is made, a reference to the CGST Act would also mean a reference to the same provision under the APGST Act. Further, henceforth, for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST or AP GST Act would be mentioned as being under the GST Act. 3. Brief Facts of the case: M/s. Shirdi Sai Electricals Limited (herein referred as applicant), holding GSTIN 37AAOCS9992C1ZM, having registered address 53-55 & 58-6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmission facilities for conversion of existing LT Net Work into High Voltage Distribution System in Nandyal Division of Kurnool District under the World Bank Funding on turnkey basis 16/2016- 17 29.08.16 System improvement Project works for conversion of LT net work into HVDS in Gudur II & Naidupet II Divisions of Nellore District under REC scheme on turnkey basis (REC Means Rural Electrification Corporation) 12/2016- 17 29.08.16 System improvement Project works for conversion of LT net work into HVDS in Guntur town 2, Rural, Tenali & Bapatla Divisions of Guntur District under REC scheme on turnkey basis 13/2016- 17 29.08.16 System improvement Project works for conversion of LT net work into HVDS in Ongole and Kandukur Divisions of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e well / well / water source by installing smaller transformers of 16KVA/25KVA/40KVA, Poles, erecting conductor, Cable and other related material to give supply at motor point. All the said works involves composite supply of material, labour and services roughly with the ratio of 80% and 20% respectively. No separate agreements were entered for supply of material, labour and services but, separate price schedule were issued by the APSPDCL, for supply of material and labour and other services, the applicant is paying tax at 18% (9% CGST + 9% SGST) on the amounts received from APSPDCL, on composite supply of material, labour and other services, treating the activity falling under service code of 995423. However, the applicant is claiming Inpu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ictional officers and a copy marked to the central tax authorities to offer their remarks as per the Section 98(1) of CGST /APGST Act 2017. In response, the concerned jurisdictional officer stated that there are no pending proceedings relating to the applicant and no proceedings were passed on the issue, for which the advance ruling sought by the applicant. 4. RECORD OF PERSONAL HEARING: Sri N. Rajeswara Reddy of the applicant company authorized to represent the applicant appeared for personal hearing on 10.12.2018 and they reiterated the submission already made in the application. 5. DISCUSSIONS AND FINDINGS: We have examined the issues raised in the application. The taxability, classification of the services, applicable rate of tax, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 3 of the table of notification No. 11/2017 - Central Tax (Rate), Dated - 28th June 2017 as amended from time to time and corresponding notifications under APGST Act, 2017, and the applicable rate of tax is 18% (9% under Central tax and 9% State tax). However, funding by the World Bank to either Government of Andhra Pradesh or to the Contractee i.e. APSPDCL has no bearing on the rate of tax. 5.2 Applicability of exemption In this case the Contractee i.e. M/s APSPDCL is engaged in electricity distribution system. The applicant seeks clarification whether exemption under SI.No. 10A of Notification no. 12/2017-Central Tax (Rate), dated 28.06.2017, amended by notification no. 14/2018-Central Tax (Rate), dated 26.07.2018 is applicable to thei ..... X X X X Extracts X X X X X X X X Extracts X X X X
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