In re Consulting Engineers Group Limited (GST AAR Andhra Pradesh)
Project Management Consultancy’ Services provided to Andhra Pradesh Panchayat Raj Engineering Department for Andhra Pradesh Rural Road Project (APRRP) for Road Construction can be termed as ‘Pure Services’ as referred in SI. No. 3 – (Chapter 99) of Table mentioned in Notification No. 12/2017 – Central Tax (Rate) Dated 28/06/2017 and accordingly eligible for exemption from Central Goods and Service Tax and SI. No. 3 – (Chapter 99) of Table mentioned in G.O.Ms. No.588 -(Andhra Pradesh) State Tax (Rate) Dated 12/12/2017 and accordingly eligible for exemption from Andhra Pradesh Goods and service Tax.
FULL TEXT OF ORDER OF BEFORE THE AUTHORITY OF ADVANCE RULING, ANDHRA PRADESH
ORDER
(Under sub-section (4) of Section 98 of Central Goods and Services Tax Act, 2017 and sub- section (4) of Section 98 of Andhra Pradesh Goods and Services Tax Act, 2017)
1. The present application has been filed u/s 97 of the Central Goods & Services Tax Act, 2017 and AP Goods & Services Tax Act, 2017 (hereinafter referred to CGST Act and APGST Act respectively) by M/s. Consulting Engineers Group Limited,(hereinafter referred to as applicant), registered under the Goods & Services Tax.
2. The provisions of the CGST Act and APGST Act are identical, except for certain provisions. Therefore, unless a specific mention of the dissimilar provision is made, a reference to the CGST Act would also mean a reference to the same provision under the APGST Act. Further, henceforth, for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST or AP GST Act would be mentioned as being under the GST Act.
3. Brief Facts of the case:
1. M/s. Consulting Engineers Group Limited., (hereinafter referred to as VEG’ or the ‘Applicant’) is a Company registered under the Companies Act, 1956 and registered with Registrar of Companies as “Consulting Engineering Group Limited” vide CIN: U74140RJ1991PLC006329 with its Registered Office at 7th Floor, B-n(G), Industrial Area, Malviya Nagar, Jaipur- 302017 and having its Branch Office in Andhra Pradesh vide GSTIN 37AAACC7519B1ZZ, having its Principle place of Business at Bye Pass Road, Door No. 76-1399/5, Beside Bashyam School, Jojinagar, Vijayawada, Krishna, Andhra Pradesh, 520012.
2. Andhra Pradesh Panchayat Raj Engineering Department (hereinafter referred to as APPRED)set up by an act of Parliament and headed by the Commissioner of Panchayat Raj, the Department of Panchayat Raj and Rural Development is responsible for planning and execution of programs for rural development. The main functions of the Department are as follows:
