9911796707
TMI Blog2020 (8) TMI 249X X X X Extracts X X X X X X X X Extracts X X X X ..... n 15 per cent of the total value of the work - The work is aimed at the improvement of immovable property and involves the supply of various services and goods in the course of its execution. It is works contract within the meaning of section 2 (119) of the GST Act, where earthwork exceeds more than 75% of the contract value. The recipient being a Union Territory, all the conditions of Entry No. 3 (vii) of the IGST Notification are satisfied. - Case Number 08 of 2020, Order number 07/WBAAR/2020-21 - - - Dated:- 10-8-2020 - MR. SUSMITA BHATTACHARYA, JOINT COMMISSIONER, CGST CX (MEMBER) AND MR. PARTHASARATHI DEY, ADDITIONAL COMMISSIONER, SGST (MEMBER) Applicant's representative heard : Sumit Nishania, CA Preamble A per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GST Act, 2017. The applicant declares that the question raised is not pending or decided in any forum. The concerned officer from the Revenue has not objected to the admission of the application. 1.3 The application is, therefore, admitted. 2. Submissions of the Applicant 2.1 The applicant submits work allotment order and related documents. He provides a price schedule that describes the work and its value and argues that he is supplying works contract service involving earthwork in excavation and re-excavation of the drainage channels, and it consists of more than 75% of the value of the contract. 2.2 The applicant submits that the recipient was the State Government. But, after the amendment of Article 370 of the Constituti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its side slope protection and dredging of drainage flowing into Hokersar Wetland by way of earthwork excavation in all kinds of soils like earth, clay, silt, sand, gravel, boulders and lake bed materials etc. by mechanical means. Annexure A of the Order specifies the scope of the work with an emphasis on earthwork in the excavation. 4.3 The concerned Executive Engineer has issued a letter dated 19/03/2020 where he certifies that total value of the works contract constitutes mainly of dredging and earthwork excavation and involvement of material is less than 15 per cent of the total value of the work. 4.4 The work is aimed at the improvement of immovable property and involves the supply of various services and goods in the course of it ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
