Classification of service— In the instant case, the applicant is engaged in supplying services of geotechnical investigation for civil works or infrastructure construction works, preparation of detailed project reports related to civil works/infrastructure construction works, architectural and engineering design for civil works/infrastructure works and project management services for civil works or infrastructure construction works.
The applicant requested an advance ruling on the following:
Supply of geotechnical investigation and preparation of foundation recommendation (soil report preparation) for civil works or infrastructure construction works comes under which scope of service that is whether;
(a) pure service or
(b) work contract services.
Supply of preparation of detailed project report (DPR) related to civil works/infrastructure construction works which scope of service that is whether;
(a) pure service or
(b) work contract services.
Supply of architectural and engineering design for civil works/infrastructure works comes under which scope of service that is, whether;
(a) pure service or
(b) work contract services.
Project management services for civil works or infrastructure construction works come under which scope of service that is, whether;
(a) pure service or
(b) work contract services.
Held that—
The above services rendered by the applicant are appropriately classifiable under Heading 9983 - Other professional, technical and business services of the Scheme of Classification of Services notified as Annexure to Notification No. 11/2017 Central Tax (Rate) dated 28.06.2017 and is liable to GST at the rate of 18% as per entry at SI No. 21 (ii) of Notification No. 11/2017 Central Tax (Rate) dated 28.06.2017.
The above services provided by the applicant to the Rebuild Kerala Initiative and the Public Works Department of the State Government are exempted as per entry at SI. No. 3 of Notification No.12/2017 Central Tax (Rate) dated 28.06.2017. The above services provided by the applicant to M/S HLL Infratech Services Ltd are not eligible for exemption under entry at SI. No. 3 of Notification No.12/2017 Central Tax (Rate) dated 28-06-2017.