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TMI Blog2024 (8) TMI 1309X X X X Extracts X X X X X X X X Extracts X X X X ..... Hub at the locations mentioned above. The purpose of these constructions is to create infrastructure for assisting the entrepreneurs and others who would set up their manufacturing units or service units in these places which are created for such purposes. Whether the 4th respondent would be using these works for commerce industry or any other business or profession? - HELD THAT:- Though the 4th respondent is an entity of the Government and is involved in promotion of industry in the state, the fact remains that the 4th respondent is conducting the business of developing industrial parks and industrial areas and recovering the cost of development from the entrepreneurs who set up units in these areas by including the same in the price charg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner had undertaken certain works for M/s. Andhra Pradesh Industrial Infrastructure Corporation (herein referred to as M/s. APIIC ), which is arrayed as 4th respondent in the present Writ Petition. The works conducted in this regard during the period 01.04.2021 to 31.11.2022 became the subject matter of assessment which is disputed by the petitioner. 2. It is the case of the petitioner that the petitioner was liable to pay CGST @ 6% and SGST @ 6% for the works executed by the petitioner for the 4th respondent for the period 01.04.2021 to 01.01.2022 and @ 9% CGST and 9% SGST for the works executed from 01.01.2022 onwards. The petitioner contends that tax was collected @ 12% for the period 01.04.2021 to 01.01.2022 and paid to the GST depar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itting out, repair, maintenance, renovation or alteration of (a) a civil structure or any other original works meant predominantly for use other than for commerce, industry or any other business or profession; (b) a structure meant predominantly for use as (i) an educational, (ii) clinical, or (iii) an art or cultural establishment; or (c) a residential complex predominantly meant for self-use or the use of their employees or other persons specified in paragraph 3 of Schedule III of the Central Goods and Services Tax Act, 2017. 6 - 4. The 1st respondent, while assessing GST, for the period 01.01.2022 to 30.11.2022, had assessed tax payable between 01.04.2021 to 01.01.2022 @ 18%. The 1st respondent took this view on the ground that the conce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l roads MR-U(part) and CR-7 (part) at YSRJMIH, Kopparthy, Kadapa District Work-4: Construction of internal roads MR-9 at YSRJMIH, Kopparthy, YSR District. 10. Before any further consideration of these works, it is necessary to mention that the abbreviations YSR EMC would mean YSR Electronic Manufacturing Cluster, the abbreviation IP, MSME would be Industrial Park, MSME and the abbreviation YSR JMIH would mean YSR Jagannana Mega Industrial Hub. 11. The works undertaken by the petitioner, as described above, are works taken up to create infrastructure in the Electronic Manufacturing Cluster and the Mega Industrial Hub at the locations mentioned above. The purpose of these constructions is to create infrastructure for assisting the entrepreneu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ircumstances, it must be held that none of the three conditions would be applicable and the 1st respondent has not committed any error in assessing the tax payable by the petitioner @ 18% for the period 01.04.2021 to 01.01.2022. 15. Though the petitioner is primarily liable to pay the aforesaid tax, the arrangement between the petitioner and the 4th respondent is that the 4th respondent would pay the tax due to the petitioner who would then pass it on to the GST Department. The letter dated 22.05.2023 reflects this arrangement. Further, there is no contention in the counter affidavit of the 4th respondent that it is not liable to pay such tax. In any event, the fact that the 4th respondent had paid 12% tax for the period 01.04.2021 to 01.01 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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