Advance Ruling— The present appeal has been filed against the order of Authority for Advance Ruling.

The appellant, M/s MADHYA PRADESH POWER GENERATING COMPANY LIMITED (MPPGCL) is a wholly owned company of M.P. Government mainly engaged in the generation of electricity in the state of Madhya Pradesh. It is a successor entity of erstwhile Madhya Pradesh State Electricity Board (MPSEB).

MPPGCL has awarded various civil contracts related to construction, O&M works and other ancillary contracts. These works are in relation to work entrusted to MPPGCL from government of MP i.e. Generation of Electricity.

The original advance ruling was sought for the following questions:

i). Whether all such contracts towards construction, O&M and other ancillary contracts which are in relation to work entrusted to MPPGCL by the State Government are to be taxed as composite supply as per Schedule II of CGST Act 2017 or as individual supply as ordered in case of M/s Kalyan Toll Infrastructure Ltd 16 TAXLOK.COM 193 by Honorable Authority of Advance Ruling?

ii). GST Rate applicable on Construction contracts awarded by MPPGCL which are in relation to work entrusted to MPPGCL by the State Government as per Notification No.11/2017-CT(R) as amended?

iii). GST Rate applicable on O&M and other ancillary contracts awarded by MPPGCL which are in relation to work entrusted to MPPGCL by the State Government as per Notification no. 11/2017-CT(R) as amended?

RULING PRONOUNCED BY AUTHORITY FOR ADVANCE RULING (AAR)

In respect of first question, regarding classification of supply in Entry No.6 of Schedule II to the GST Act we are unable to answer the question on account of insufficient information provided by the applicant. Further in respect of first question, regarding applicability of the advance ruling in the matter of Kalyan Toll Infrastructure Ltd 16 TAXLOK.COM 193 we have to state that the advance ruling in the matter of Kalyan Toll Infrastructure Ltd is not applicable to the applicant on account of the provisions of section 103 of the GST Act.

ii). In respect of the second and third question regarding the rate of GST on supplies made under different contracts, in the absence of the copies of the contracts we are unable to give our ruling.

Held that— This authority does not intend to interfere with the ruling passed by the Authority of Advance Ruling in the present case.