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The applicant is not eligible to avail the concessional rate of GST at 12% as prescribed in S.No.3(vi) of the Notification No.11/2017- Central Tax (Rate) for services provided by the applicant to APIIC which is a government entity, the appropriate rate is 18% under SAC 9954.

Classification of service— In the instant case, the applicant is engaged in construction services and is one of the successful bidders of online global open e-tenders floated by Andhra Pradesh Industrial Infrastructure Corporation Limited (“APIIC”), a Government of Andhra Pradesh undertaking and got selected for the below mentioned work:

“providing Power Infrastructure, Fire Fighting & alarm System and street lighting to the proposed RBF shed No's 1 to 4 at YSR-EMC, Y.S.R. Kadapa District”.

The scope of work order requires the applicant to install power infrastructures, safety warning and alarm systems, fire fighting measures and lighting systems for a non-residential/commercial building.

Questions raised before the authority:

The applicant seeks advance ruling on the following:

1. In view of the services provided by the applicant to APIIC, is the applicant eligible to avail the concessional rate of GST at 12% as prescribed in S.No.3 (vi) of the Notification No.11/2017- Central Tax (Rate) dt: 28.06.2017, as amended by?

2. If not, what is the appropriate rate and classification of GST to be charged by the applicant?

The issue to be decided is whether the applicant is eligible to avail the concessional rate of GST at 12% as prescribed in SI.No.3(vi) of the Notification no. 11/2017-Central Tax (Rate) dated 28.06.2017, as amended from time to time.

The Government of India, vide notification No.11/2017 - Central Tax (Rate), dated - 2811 June 2017 notified the rate of GST applicable on supply of services.

Held that— The appropriate classification is SAC heading No. 9954 under construction services, with entry no (ii) of serial No.3 of notification no. 11/2017 Central Tax (Rate) dated 28.06.2017 i.e., Composite Supply of Works Contract as defined in clause 119 of Section 2 of Central Goods and Services Act, 2017 and the applicable rate of tax is 18%

The applicant is not eligible to avail the concessional rate of GST at 12% as prescribed in S.No.3(vi) of the Notification No.11/2017- Central Tax (Rate) for services provided by the applicant to APIIC which is a government entity, the appropriate rate is 18% under SAC 9954.

“providing Power Infrastructure, Fire Fighting & alarm System and street lighting to the proposed RBF shed No's 1 to 4 at YSR-EMC, Y.S.R. Kadapa District”.

Questions raised before the authority:

The applicant seeks advance ruling on the following:

2. If not, what is the appropriate rate and classification of GST to be charged by the applicant?

The Government of India, vide notification No.11/2017 - Central Tax (Rate), dated - 2811 June 2017 notified the rate of GST applicable on supply of services.