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TMI Blog2019 (11) TMI 1709X X X X Extracts X X X X X X X X Extracts X X X X ..... supply of labour force/work to M/s MVR, who are engaged in supply of works contract service - the natures of works undertaken by the applicant are predominantly dumping of soil from one place to another place and in relation to excavation. The applicant is performing his task with help of his men and machines, and he is not supplying any material to the main contractor. The works contract is a composite supply and it is composition of activities of building, construction, fabrication, completion, erection, installation, fitting out, improvement, modification, repairs, maintenance, renovation, alteration or commissioning carried out on an 'immovable property' and transfer of property (whether in form of goods or in some oth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cant with respect to any goods or services or both amounts to or results in a supply of goods or services or both, within the meaning of that term. Further, as per the declaration given by the applicant in Form ARA-01, the issue raised by the applicant is neither pending for proceedings nor proceedings were passed by any authority. Based on the above observations, the application is admitted to pronounce advance ruling. 1. Submission and interpretation of the applicant : (a) The applicant is one of the suppliers of services to M/s M. Venkata Rao Infra Project Pvt. Ltd (in short M/s MVR) who are engaged in the activities of construction of Bridges etc. The Applicant is registered under the provisions of GST Act, 2017 having GST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... actor, who is engaged in supply of works contract service, also falls under works contract services? Q.2 Whether 'point No. 12' of the 25th CGT Council Meeting held on 18.01.2018 reducing GST rate from 18% to 12% is applicable also to such sub-contractors supplying labour force/work without material to the main contractor who is engaged in supply of works contract service? 3. Personal Hearing In the matter personal hearing was fixed on 20.08.2019 at 3:00 PM before the Goa Authority for Advance Ruling at the Office of the Commissioner of Commercial Taxes, Vikrikar Bhavan, M.G. Road, Panaji, Goa. However, none appeared on behalf of the applicant for personal hearing at the scheduled date. Therefore, the applicant wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ade by the applicant seeking ruling is whether the activity carried out by him can be classified as works contract service or otherwise? Before arriving at any conclusion we would like to reproduce the relevant provisions of the statute. Works Contract is defined by the GST Act, 2017 in clause (119) of Section 2, which reads as under: (119) works contract means a contract for building, construction, fabrication, completion, erection, installation, 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. Hence, to qualify an activi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink (other than alcoholic liquor for human consumption), where such supply or service is for cash, deferred payment or other valuable consideration. 4.3 Clause (30) of Section 2 of GST Act, 2017 defines the composite supply as under: (30) composite supply means a supply made by a taxable person to a recipient consisting of two or more taxable supplies of goods or services or both, or any combination thereof which are naturally bundled and supplied in conjunction with each other in the ordinary course of business, one or which is a principal supply. 5. In view of above facts, we find that, works contract is a co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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