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TMI Blog2019 (1) TMI 1671X X X X Extracts X X X X X X X X Extracts X X X X ..... VS Projects Private 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 GVS Projects Private Limited, Gunadala, Vijayawada, (hereinafter referred to as the Applicant) is engaged in electrification work of "System improvement proje ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sponse, the jurisdictional officer concerned 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. 5. RECORD OF PERSONAL HEARING: Sri M. Ramachandra Murthy, Chartered Accountant and Sri. P Viswanath, B.Com, GST Practitioner, the authorized representatives of the applicant appeared for personal hearing on 10.12.2018 and they reiterated the submission already made in the application. 6. DISCUSSION AND FINDINGS: We have examined the issues raised in the application. The taxability, classification of the services, applicable rate of tax, eligibility of exemption etc., for the goods and services supplied or to be supplied, as g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) an art or cultural establishment; or c) a residential complex predominantly meant for self-use or the use of their employees or other persons specified in paragraph 3 of the Schedule III of the Central Goods and Services Tax Act, 2017. Further, vide Notification No.31/2017-Central Tax(Rate), Dated- 13/10/2017, Government of India substitute the word "Central Government, State Government, Union Territory, a local authority, a Governmental Authority or a Government Entity" in place of "Central Government, State Government, Union Territory, a local authority or a Governmental Authority" Now, we examine the question that the Applicant Contractee i.e. M/s APSPDCL is a Government entity or not. As per Notification No. 31/2017- Central Tax(R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AA Conductor (DC); (5) Erection of 11 KV line with100 sqmm Conductor; (6) Erection of 33 KV UG cable; (7) Erection of 11 KV UG cable ; (8) 33 KV Railway crossing. Further, for all civil works, where materials such as sand, metal, gravel etc, are involved, the rates are inclusive of seignorage charges as fixed by the competent authority of Government of A.P. and the same will be recovered from the contract bills for remittance to the Government. Furthermore, materials such as Power Transformers, 100 sqmm Conductor & Station transformer will be supplied by the Department. The contract with APSPDCL is a single composite contract for supply of the said works on semi turnkey basis under IPDS. Now the works under discussion have been undertaken ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ansformer from the Contractee and the value of such materials is recovered from their RA bills issued on cost recovery basis by the Contractee. The applicant posed a question whether RCM as per Notification No.13/2017 Central Tax Rate dated:28.06.2017 or not on these cost recoveries. As seen from the said Notification, reverse charge is not applicable to the goods issued by a Contractee. However, the provisions of Section 15 (2) (b) of CGST Act,2017, which as follows, attract in such situations. "Section 15 (2) (b) : any amount that the supplier is liable to pay in relation to such supply but which has been incurred by the recipient of the supply and not included in the price actually paid or payable for the goods or services or both;" S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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