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TMI Blog2024 (7) TMI 1194X X X X Extracts X X X X X X X X Extracts X X X X ..... icant requested advance ruling on the following. 3.1. What is the status of Kerala State Transport Project (KSTP) in GST viz, Government Authority or Government Entity or Government Department? 3.2. What is the GST rate on the works contract services provided by a Government Contractor to KSTP i.e., construction of Roads and bridges for public use? 4. Contentions of the Applicant: 4.1. The applicant submits that they provide composite supply of works contract services to the Government Departments and Public Works Department for constructing roads and bridges. The particular issue leading to apply for advance ruling is for the clarification on the tax rate of works contract services provided to one of their recipients, Kerala State Transport Project (KSTP). The KSTP is an entity, which is engaged in executing works for the Kerala PWD. For the selection process, KSTP invites online bids for the construction of specific works, and then selection of bids intimated through letter of acceptance and after selection, works contract agreement is executed with the service provider 4.2. The applicant is a registered taxpayer under GST Act. As per the Central Tax Notification No. 13/2021 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction (1) of section 100, in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant; 7.3. Sub-section (2) of section 97 of the CGST Act specifically mentioned that the questions covered in the application shall be in respect of the following; (a) classification of any goods or services or both; (b) applicability of a notification issued under the provisions of this Act; (c) determination of time and value of supply of goods or services or both; (d) admissibility of input tax credit of tax paid or deemed to have been paid; (e) determination of the liability to pay tax on any goods or services or both; (f) whether applicant is required to be registered; (g) whether any particular thing done by the applicant 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. 7.4. The first question of the applicant, i.e, "What is the status of KSTP in GST viz, Government Authority or Government Entity or Government Department?" is not covered in any of the matters enumerated under sub-section (2) of Section 97 of the CGST Act. Hence, we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taxable @12% (CGST @ 6% and SGST @ 6%). There is no need to examine the status of recipients whether they fall under the category of Government or Local Authority or Governmental Authority or Government entity. 7.8. In the instant case, the recipient of the applicant i.e, Kerala State Transport Project (KSTP) is a wing constituted under the Kerala Public Works Department to execute externally aided projects and specialized projects. The main aim of this wing is the upgradation of the State highway roads. The strategic option study made for the upgradation of State highways and major district roads conducted by M/s. Rail India Technical and Economic Service Limited led to the formation of KSTP under the Kerala Public Works Department. The Government had accepted the study report and accorded administrative sanction for the upgradation of 1719.46 kilometers of roads vide GO (MS). 142/97/PWD Dated 22.12.1997 of the Public Works (D) Department, Government of Kerala through KSTP with the aid of World Bank. Hence, the works contract services provided by the applicant to KSTP by way of construction of roads and bridges is for the use of the general public. As such, the rate of tax for wo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... both have been supplied before the change in rate of tax,- (i) where the invoice for the same has been issued and the payment is also received after the change in rate of tax, the time of supply shall be the date of receipt of payment or the date of issue of invoice, whichever is earlier; or (ii) where the invoice has been issued prior to the change in rate of tax but payment is received after the change in rate of tax, the time of supply shall be the date of issue of invoice; or (iii) where the payment has been received before the change in rate of tax, but the invoice for the same is issued after the change in rate of tax, the time of supply shall be the date of receipt of payment; (b) in case the goods or services or both have been supplied after the change in rate of tax,- (i) where the payment is received after the change in rate of tax but the invoice has been issued prior to the change in rate of tax, the time of supply shall be the date of receipt of payment; or (ii) where the invoice has been issued and payment is received before the change in rate of tax, the time of supply shall be the date of receipt of payment or date of issue of invoice, whichever is earl ..... 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