Case Law Details
In re KSC Buildcon Private Limited (GST AAR Haryana)
Q. Whether the Serial No. 3 of Notification No. 31/2017-Central Tax (Rate) dated 13th October,2017 issued under the GST Act, being Composite supply of work contract as defined in clause 119 of Sec-2 of the CGST Act,2017, involving pre dominantly earth work i.e. constituting more than 75% of the value of work in contract) provided to Central Government, State Government, Union Territory, Local authority, a government authority or a Government Entity having GST rate of 5% applicable to us?
As per Serial No. 3, Heading 9954 of the Notification no. 11/2017-Central Tax (Rate) dated 28.6.2017 under the CGST Act, 2017 and as per Notification No. 31/2017-Central Tax (Rate), dated 13.10.2017 under the CGST Act, 2017 and the corresponding State Tax notification under HGST Act, 2017, The work carried by the applicant is a Composite supply of work contract involving pre dominantly earth work provided to a Government Entity and thus attract 5% GST (2.5% CGST + 2.5% HGST). Thus, the Serial No. 3 of Notification No. 31/2017-Central Tax (Rate), dated 13.10.2017 under the CGST Act, 2017 is applicable to the applicant.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, HARYANA
1. M/s KSC Buildcon Private limited is incorporated as Private limited company under the provisions of The Companies Act, 1956 and is also registered under the provisions of the Central Goods and Services Tax Act, 2017 read with the provisions of the Haryana State Goods and Services Tax Act 2017 (hereinafter known as the “Applicant).
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