The activity of composite supply of works contract service by way of construction of fish market for the Panchayat is eligible for 12% GST vide Serial Number 3(vi)(a) of Notification No. 11/2017 (central tax rate).
Authority for Advance Ruling —– Construction of fish market for the Panchayat --– The applicant has entered into a construction contract with Panchayat Vibhag for construction of ‘Fish Market Building’ and the said construction is labour plus material. The construction of the said fish market involves the following stages such as Excavation, Plain and RCC work, Masonary work, Rubble masonary work, Centering and form work, Wood work for doors and windows, Providing and fixing steel shutters, windows and ventilators, Glazing, Paving and floor finishes, Roof covering, Ceiling and lining, Plastering and painting, White washing and distempering, Painting and polishing, Plumbing and sanitary fittings, Drainage and sewerage. The applicant sought an advance ruling as to whether the activity of composite supply of works contract service by way of construction of fish market for the Panchayat merits classification at Serial Number 3(vi)(a) of Notification No.11/2017-Central Tax(Rate) dated 28-6-17. The authority observed that the activity squarely falls under the entry no 22- ‘Markets and Fairs’ of the Eleventh Schedule of Constitution. Further subject matter falls within the ambit of predominantly meant for use other than for commerce, industry, or any other business or profession.
Held that:- The Hon’ble Authority for Advance Ruling held that the subject Supply is eligible for 12% GST vide Serial Number 3(vi) (a) of said NT (as amended from time to time).
The activity of composite supply of works contract service by way of construction of fish market for the Panchayat is eligible for 12% GST vide Serial Number 3(vi)(a) of Notification No. 11/2017 (central tax rate).
Authority for Advance Ruling —– Construction of fish market for the Panchayat --– The applicant has entered into a construction contract with Panchayat Vibhag for construction of ‘Fish Market Building’ and the said construction is labour plus material. The construction of the said fish market involves the following stages such as Excavation, Plain and RCC work, Masonary work, Rubble masonary work, Centering and form work, Wood work for doors and windows, Providing and fixing steel shutters, windows and ventilators, Glazing, Paving and floor finishes, Roof covering, Ceiling and lining, Plastering and painting, White washing and distempering, Painting and polishing, Plumbing and sanitary fittings, Drainage and sewerage. The applicant sought an advance ruling as to whether the activity of composite supply of works contract service by way of construction of fish market for the Panchayat merits classification at Serial Number 3(vi)(a) of Notification No.11/2017-Central Tax(Rate) dated 28-6-17. The authority observed that the activity squarely falls under the entry no 22- ‘Markets and Fairs’ of the Eleventh Schedule of Constitution. Further subject matter falls within the ambit of predominantly meant for use other than for commerce, industry, or any other business or profession.
Held that:- The Hon’ble Authority for Advance Ruling held that the subject Supply is eligible for 12% GST vide Serial Number 3(vi) (a) of said NT (as amended from time to time).