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TMI Blog2020 (7) TMI 800X X X X Extracts X X X X X X X X Extracts X X X X ..... mended from time to time). Further Appellate Authority for Advance Ruling, Maharashtra in the case of IN RE: M/S. SHREE CONSTRUCTION [ 2019 (3) TMI 1567 - APPELLATE AUTHORITY FOR ADVANCE RULING MAHARASHTRA] and and Authority for Advance Rulings, Punjab in the case of IN RE : S.P. SINGLA CONSTRUCTIONS PVT. LTD. [ 2019 (10) TMI 315 - AUTHORITY FOR ADVANCE RULING - PUNJAB] on the same issue has passed the ruling that services provided by the sub-contractor to main contractor is covered tinder Serial No. 3(iv) of the Notification No. 11/2017 -Central Tax (Rate) dated 28.06.2017 (as amended from time to time) and attracts GST @ 12%. - Advance Ruling 05/2020-21, In Application No: 14/2019-20 - - - Dated:- 8-7-2020 - SHRI VIPIN CHANDRA AND SHRI AMIT GUPTA MEMBER Present for the Applicant : Shri Amit Tyagi, Advocate Present for the Jurisdictional Officer :Ms Preeti Manral, DC, SGST-Uttarakhand Note Under Section. 100(1) of the Uttarakhand Goods and Services Tax Act, 2017. an appeal against this ruling lies before the appellate authority for advance ruling constituted under section- 99 of the Uttarakhand Goods and Services Tax Act, 2017, within a period of 30 days f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , DC, SGST-Uttarakhand also present in the hearing and submitted that advance ruling of M/S NHPC to be taken on record and should be decided on the same lines. 5. On perusal of record, we find that the applicant is engaged in providing work contract service as sub-contractor to main contractor for original contract work in respect of construction/widening of road. The applicant has sought ruling in respect of rate of GST to be charged collected by them from his main contractor in relation to said work. 6. In this context relevant legal provisions are reproduced as under: A. Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017 G.S.R......(E).- In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 1 1, sub-section (5) of section 15 and sub-section (1) of section 16 of the Central Goods and Services Tax Act, 2017 (12 of 201 7). the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby notifies that the central tax, on the intra-State supply of services of description as specified in column (3) of the Table below, falling under Ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vices Tax Act, 2017, supplied by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of, (a) a road, bridge, tunnel, or terminal for road transportation for use by general public; (b) a civil structure or any other original works pertaining to a scheme under Jawaharlal Nehru National Urban Renewal Mission or Rajiv Awaas Yojana; (c) a civil structure or an other original works pertaining to the lnSitu rehabilitation of existing slum dwellers using land as a resource through private participation under the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana, only for existing slum dwellers; (d) a civil structure or any other original works pertaining to the Beneficiary led individual house construction / enhancement under the Housing for All (Urban) Mission/pradhan Mantri Awas Yojana; (e) a pollution control or effluent treatment plant, except located as a part of a factory; or (f) a structure meant for funeral, burial or cremation of deceased. 6 (v) Compo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is, constituting more than 75per cent. of the value of the works contract) provided to the Central Government, State Government, Union territory, local authority, a Governmental Authority or a Government Entity, 2.5 Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government; B. The said Notification was further amended vide Notification No. 01/2018-Central Tax (Rate) dated 25.01.2018 and the same is reproduced as under: Sl No. Chapter, Section or Heading Description of Service Rate (per cent.) Condition 1 2 3 4 5 3 Heading 9954 (Construction services) (ix) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017 provided by a sub-contractor to the main contractor providing services s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is covered under entry at Serial No. 3(iv) of the said notification. We also find that before amendment vide notification dated 25.01.2018 (supra), specific entry on rate of services provided by the sub-contractor to main contractor were introduced, the activity of the applicant was remain covered under the scope of Serial No. 3(iv) of the Notification No. 11/2017 (as amended), which provided the rate of GST @ 12%) [6% CGST + 6% SGST] on the services supplied by way of construction of road. Thus, the services provided by the applicant as sub-contractor to principal contractors continues to be covered under the Serial No. 3(iv) of the Notification No. 11/2017-Central Tax (Rate) dated (as amended from time to time). 8. Further Appellate Authority for Advance Ruling, Maharashtra in the case of M/S Shree Construction and Authority for Advance Rulings, Punjab in the case of M/S S.P. Singla Constructions (P.) Ltd reported in [20191 taxmann.com 448 (AAAR-MAHARASHTRA) and [20191 111 taxmann.com 356 (AAR PUNJAB) respectively on the same issue has passed the ruling that services provided by the sub-contractor to main contractor is covered tinder Serial No. 3(iv) of the Notification No ..... X X X X Extracts X X X X X X X X Extracts X X X X
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