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TMI Blog2020 (7) TMI 381X X X X Extracts X X X X X X X X Extracts X X X X ..... he GO No: 831 dated 10-SEP-1973 issued by Government of Andhra Pradesh. As seen from the share holding ratios of the 41st Annual Reports for the years 2013-14 as made available by APIIC website, the Government of Andhra Pradesh including its nominees is having 100% of share holding and thus it is covered under the definition of 'Government Entity' under the above said provisions. Therefore, we conclude that M/s APIIC is a Government Entity for the purpose of GST matters. Whether the construction work in which the applicant is engaged in is meant for any business or otherwise? - HELD THAT:- As seen from the 41st Annual Report for the year 2013-14 as made available by APIIC in their website https://www.apiic.in/Annualreports.htm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dhra 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 DEC Infrastructure and Projects (I) Pvt. Ltd., (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 p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nged and the APIIC authorities has taken a stance saying that they will pay 12% GST Amount on Government works executed after 22.08.2017. 4. Questions raised before the authority: 1) Whether the above work of APIIC executed by the applicant after 22.08.2017 falls under the 18% rate of tax or 12% rate of tax? 2) If the work falls under 18% Rate of tax, then can the advance ruling authority guide the APIIC authority to reimburse the GST amount to the construction agency? 3) If the work falls under 12% Rate of Tax, then can we claim the refund of the GST amount which was paid excess while filing the GST returns from the CGST and SGST authority? (While filing the GST returns Tax paid @18%) On Verification of basic information o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion, fitting out, improvement, 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 under Section 2 (119) of CGST Act, 2017 / APGST Act, 2017 is treated as supply of service in terms of Serial No.6 (a) of Schedule II of CGST Act '2017 / APGST Act, 2017. The Government of India, vide notification No. 11/2017 - Central Tax (Rate), dated 28 th 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 said notification has b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of two issues 1) Primarily, whether APIIC which awarded construction work to the applicant would qualify for a Governmental Authority/entity or not 2) Consequently whether the construction work taken up by the applicant is meant for business or otherwise. 1) Initially we examine whether M/S. APIIC is a Government Authority / Entity or otherwise The para 4 of clauses (ix) (x) of Notification No.11/2017 - CT (Rate) dated 28.06.2017 as amended by Notification No.31/2017-CT (Rate) dated 13.10.2017 is as hereunder; (ix) Governmental Authority means an authority or a board or any other body, (I) set up by an Act of Parliament or a State Legislature; or (ii) established by any Government, with 90% or more partic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... land acquisition and development and allotment of plots and sheds to various industrial ventures in the State making investments in joint venture, in associate companies , in related party companies, in subsidiary companies etc., and the income they are getting is revenue from operations like sale of land, houses, interest on hire purchase and long term borrowings etc., In this context, it is worthwhile to make a reference to an aspect in page no. 25 of the above mentioned Annual Report regarding Land Conversion Charges The state investment promotion Committee (SIPC) in its meeting held on 26.04.2013, decided not to provide exemption to the corporation from payment of land conversion fee for non-agricultural purposes foregoing sta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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