RAJASTHAN ADVANCE RULINGS

1.

M/s Tata Projects Limited v/s Mr. Nitin Wapa and Mr. Sudhir Sharma

Order dated 27/04/2018

Issues:-

a) Whether  Jaipur Development Authority is covered under the status of Government Authority/Entity or not?

b) Whether enhancement of utility of  Dravyawati river, construction of sewage treatment plants, laying of pipelines, constructions of interception chambers etc provided under the contract are covered under Sl. No. 3(vi)(a) of Notification No. 11/2017-Central Tax (Rate) dt. 28.06.17 amended with Notification No. 24/2017 - Central Tax (Rate) dt. 21.09.17 and further amended with Notification No. 31/2017 - Central Tax (Rate) dt. 13.10.17?

c) Determination of Rate of GST applicable for the project

d) If applicable rate of GST is 12%, what is the rate of GST applicable on subcontractor leg?

Crux:-

a) Jaipur Development Authority is covered under Government Authority as defined in Notification no. 32/2017- Central Tax (Rate)

b) The service provided by the applicant to Jaipur Development Authority under contract awarded to them are covered under Sl. No. 3(vi)(a) of amended Notification No. 11/2017-Central Tax (Rate) dt. 28.06.17

c) GST leviable @ 12% on the above said contract vide Notification No. 11/2017-Central Tax (Rate) dt. 28.06.17

d) Works contract service provided by the sub-contractor to the main contractor providing works contract service to Central Government, State Government, Union Territory, Local Authority, Government Authority or a Government Entity will also attract GST at the rate as applicable to main contractor i.e. 12% as inserted in the Notification No. 01/2018 dt. 25/01/2018

Source:- http://gstcouncil.gov.in/sites/default/files/Advance-rulings/2018-19-RAJ-01_TataProjects_Rajasthan.pdf