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TMI Blog2023 (4) TMI 539X X X X Extracts X X X X X X X X Extracts X X X X ..... ed - Notification No.3/2022 C.T (Rate) dated 13.07.2022 omitted, inter alia, item (vi) and the corresponding entries in column 4 of serial number 3 of Notification No. 11/2017 C.T (Rate) dated 28.06.2017, as amended, with effect from 18.07.2022. It is evident from Section 3 (j) (iii) of The Institutes of Technology Act, 1961 that Indian Institute of Technology Madras is a 'Society' registered under the Societies Registration Act, 1860, conferred with the status of 'body corporate' by Section 4 (1) of the said Act for the promotion of science, education, diffusion of useful knowledge, etc. under the control of Central Government. Accordingly, Indian Institute of Technology Madras is a 'Government Entity' within the meaning of explanation 4(x) of Notification No. 11/2017 C.T (Rate) dated 28.06.2017, as amended, and the nature of service provided by the applicant narrated under para 7.1 is covered under entry in serial number 3(vi) of Notification No. 11/2017 C.T (Rate) dated 28.06.2017 till 31.12.2021. However, after omission of 'Government Entity' from the description of service under the said entry vide Notification No. 15/2021 C.T (Rate) dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... treet, T.Nagar, Chennai - 600017 (hereinafter referred as the applicant) is registered under the GST Act 2017 vide GSTIN 33AAAFE0197Q1Z8. The Applicant has sought Advance Ruling on the following questions:- What is the applicable rate of tax under CGST Rules for the Civil Contract Services (SAC 995415) undertaken / to be undertaken to our customer M/s IIT, Madras (GST NO.33AAAAI3615G1Z6) by us with effect from 01.01.2022 by virtue of amendment to Notification No. 11/2017 C.T. (Rate) vide Notification No.15/2021 C.T (Rate) dated 18.11.2021? Whether it is 12% or 18%? 1.2 The applicant submitted a copy of challan evidencing payment of application fees of Rs.5,000/- each under sub-rule (1) of Rule 104 of CGST Rules 2017 and SGST Rules 2017. 2.1 The Applicant's customer M/s Indian Institute of Technology, Madras claims that they come under Central Government Entity category, as it was constituted by enacting a legislation by Parliament. Therefore, M/s IIT, Madras claims that rate of GST is 12% for Civil Contract Services (SAC 995415) with effect from 01.01.2022 even after amendment to Notification No. 11/2017 C.T.(Rate) vide Notification No.15/2021 C.T.(Rate) dated 18.11. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... low;- Whereas the objects of the institutions known as the Indian Institute of Technology, Bombay, the College of Engineering and Technology, Delhi, the Indian Institute of Technology, Guwahati, Assam, the Indian Institute of Technology, Kanpur, the Indian Institute of Technology, Madras, the Indian Institute of Technology, Roorkee, the Indian Institute of Technology, Bhubaneswar, the Indian Institute of Technology, Gandhi Nagar, the Indian Institute of Technology, Hyderabad, the Indian Institute of Technology, Indore, the Indian Institute of Technology, Jodhpur, the Indian Institute of Technology, Mandi, the Indian Institute of Technology, Patna, the Indian Institute of Technology, Ropar and the Indian Institute of Technology (Banaras Hindu University), Varanasi, are such as to make them institutions of national importance, it is hereby declared that each such institution is an institution of national importance. 3.2.3 As per Section 3(j) society means any of the following societies registered under the Societies Registration Act, 1860, (21 of 1860) namely:- (i) .............. (ii) .............. (iii) the Indian Institute of Technology, Madras; 3.2.4 A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... applicant is a contractor who has been awarded a contract by IIT Madras for 'addition and alteration of D1 type quarters 45 units at Indian Institute of Technology Madras' for an amount of Rs.4,55,48,650/- inclusive of GST @ 12% and other applicable taxes, duties and levies. 7.2 The applicant also submitted copy of Tax Invoice No.24 dated 11.03.2022 issued as 4th and part bill to M/s Indian Institute of Technology Madras for an amount of Rs. 1,43,66,750/- including GST Rs. 15,39,294.64 @ 12% on the taxable value of Rs. 1,28,27,455.36 for the said contract work. 8.1 The statutory provisions relevant to the above contentions of the applicant are discussed as under: Section 2(119) of the Act defines Works Contract' 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; 8.2.1 Serial No. 3(vi) of Notification No.11/2017 C.T (Rate) date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... slature; or (ii) Established by any Government, with 90per cent, or more participation by way of equity or control, to carry out a function entrusted by the Central Government, State Government, Union Territory or a local authority. 8.2.3 Description of service in Serial No. 3(vi) of Notification No. 11/2017 C.T (Rate) dated 28.06.2017 was amended by Notification No. 15/2021 C.T (Rate) dated 18.11.2021 and the same superseded by Notification No.22/2021 C.T (Rate) dated 31.12.2021. The said amendment substituted the words Union territory, a local authority, a Governmental Authority or a Government Entity with the words Union territory or a local authority with effect from 01.01.2022 and also the condition under column 5 has been omitted. In short the words 'a Governmental Authority or a Government Entity' have been deleted. 8.2.4 Notification No.3/2022 C.T (Rate) dated 13.07.2022 omitted, inter alia, item (vi) and the corresponding entries in column 4 of serial number 3 of Notification No. 11/2017 C.T (Rate) dated 28.06.2017, as amended, with effect from 18.07.2022. 8.3 As per Section 20 of the Societies Registration Act, 1860, the following societies may ..... X X X X Extracts X X X X X X X X Extracts X X X X
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