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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 ..... unts of M/s APSPDCL for the Financial Year 2016-17 is examined, 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, it is concluded that the Government of Andhra Pradesh is having full control over the APSPDCL and covered under the definition of Government Entity. Nature of work undertaken by the applicant - HELD THAT:- The applicant is engaged in execution of works awarded by M/s Southern Power Distribution Company of Andhra Pradesh Limited for (1) Construction of indoor sub-station with control room and civil works; (2) Electrical Works; (3) Providing bore well (4) Erection of 33KV ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vered is to be included in the taxable value of the supply. - AAR NO. 04/AP/GST/2019 - - - Dated:- 30-1-2019 - SRI. D. RAMESH, AND SRI. S. NARASIMHA REDDY, MEMBER Represented by : M. Ramachandra Murthy ORDER (Under sub-section (4) of Section 98 of Central Goods and Services Tax Act, 2017 and sub-section (4) of Section 98 of Andhra Pradesh Goods 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. GVS Projects Private Limited.,(hereinafter referred to as applicant), registered under the Goods Services Tax. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... semi turnkey basis under IPDS. 3. Under which Notification the work would fall, for discharging the GST liability? 4. Whether the value of materials recovered from our RA bills issued on cost recovery basis by APSPDCL is liable to tax under RCM as per Notification No.13/2017-Central Tax Rate dated 28.06.2017 or not ? On Verification of basic information of the applicant, it is observed that the applicant falls under State jurisdiction, i.e. Assistant Commissioner, Auto Nagar Circle of Vijayawada. Accordingly, the application has been forwarded to the jurisdictional officers and a copy marked to the central tax authorities to offer their remarks as per the Sec. 98(1) of CGST /APGST Act 2017. In respo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /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 Government , Union Territory, a local authority or a Governmental Authority by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of a) a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other busi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... APSPDCL is a Government Company i.e. wholly owned by the Government of Andhra Pradesh. When a copy of Audited Annual Accounts of M/s APSPDCL for the Financial Year 2016-17 is examined, 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 APSPDCL and covered under the definition of Government Entity. Now we discuss the nature of work undertaken by the applicant. The applicant is engaged in execution of works awarded by M/s Southern Power Distribution Company of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 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; The composite supply of works contract as defined at Section 2 of CGST Act '2017 and APGST Act, 2017 is treated as supply of service in terms of serial no.6, Schedule II of CGST Act '2017 and APGST Act, 2017. In the instant case, the contract entered by the applicant squarely falls under the works contract and falls under entry no. (ii) of S.No.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 un ..... X X X X Extracts X X X X X X X X Extracts X X X X
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