The service provided by the applicant is Composite supply of works contract provided to a Government Entity by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession. The same is classifiable under the Heading 9954 Entry at Serial No. 3(vi) (a) of the Notification 11/2017 (central tax rate) and liable to tax @12%
Authority for Advance Ruling — Works Contract – The applicant is engaged in the construction business and provide works contracts services to various customers including the Government, public Sector undertakings. The applicant entered into a contractual arrangement with Greater Visakhapatnam Smart City Corporation Limited constituted on 11.03.2016. It is a limited company. The applicant sought an advance ruling as to whether the Services provided is a composite supply of works contract as per clause (30) and (119) of section 2 of the Act, 2017; whether the same would be taxable at the rate of 12% as prescribed under entry 3(vi)(a) of Notification No. 11/2017 – CTR dated 28.06.2017; what is the applicable GST Rate and SAC/HSN, if it is not covered by entry 3(vi)(a) of Notification No.11/2017 - Central Tax (Rate), dated 28.06.2017. The authority observed that service supplied by the applicant is Composite supply of works contract as defined in clause (119) of Section 2 of the Act, 2017. The same is classifiable under the Heading 9954 Entry at Serial No. 3(vi) (a) of the Notification No.1/2017 CTR dated 28.06.2017.
Held that:- The Hon’ble Authority for Advance Ruling held that the Services provided by the Applicant is a composite supply of works contract as per clause (30) and (119) of section 2 of the Act, 2017 and the same would be taxable at the rate of 12% as prescribed under entry 3(vi) (a) of Notification No. 11/2017-CTR dated 28.06.2017.
The service provided by the applicant is Composite supply of works contract provided to a Government Entity by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession. The same is classifiable under the Heading 9954 Entry at Serial No. 3(vi) (a) of the Notification 11/2017 (central tax rate) and liable to tax @12%
Authority for Advance Ruling — Works Contract – The applicant is engaged in the construction business and provide works contracts services to various customers including the Government, public Sector undertakings. The applicant entered into a contractual arrangement with Greater Visakhapatnam Smart City Corporation Limited constituted on 11.03.2016. It is a limited company. The applicant sought an advance ruling as to whether the Services provided is a composite supply of works contract as per clause (30) and (119) of section 2 of the Act, 2017; whether the same would be taxable at the rate of 12% as prescribed under entry 3(vi)(a) of Notification No. 11/2017 – CTR dated 28.06.2017; what is the applicable GST Rate and SAC/HSN, if it is not covered by entry 3(vi)(a) of Notification No.11/2017 - Central Tax (Rate), dated 28.06.2017. The authority observed that service supplied by the applicant is Composite supply of works contract as defined in clause (119) of Section 2 of the Act, 2017. The same is classifiable under the Heading 9954 Entry at Serial No. 3(vi) (a) of the Notification No.1/2017 CTR dated 28.06.2017.
Held that:- The Hon’ble Authority for Advance Ruling held that the Services provided by the Applicant is a composite supply of works contract as per clause (30) and (119) of section 2 of the Act, 2017 and the same would be taxable at the rate of 12% as prescribed under entry 3(vi) (a) of Notification No. 11/2017-CTR dated 28.06.2017.