Case Law Details
In re URC Construction Private Limited (GST AAR Odisha)
Question : What is the applicable rate of Goods and Service Tax [GST] on the Contract awarded by Ms. NBCC (INDIA) LIMITED , an Executing Agency of behalf of Ms. SAIL, for construction of ISPAT Post graduate Medical Institute and super specialty Hospital at Rourkela Steel Plant for SAIL in the State of Odisha on Design, Engineering, Procurement and Construction (EPC) basis.
Answer:- The rate of GST on supply of works contract service which is being supplied to M/s SAIL, Rourkela for construction of ISPAT Post Graduate Medical Institute and Super Specialty Hospital would merit entitlement for concessional rate of GST @ 12% [CGST @ 6% + SGST @ 6%] in terms of Notification No. 11/2017- Central Tax (Rate) dated 28-06-2017 (and as amended).
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING,ODISHA
Subject: Ms. URC Construction Private Limited, Plot No. E-17, BJB Nagar, Ward BH-CI -Khordha, Bhubaneswar, 751014 Odisha, ( herein after referred to as the ‘Applicant’) having a GSTIN : 21AAACU2425Q1ZC, is a company filed an application for Advance Ruling under Section 97 of CGST Act, 2017 and Section 97 of the OGST Act, 2017 in FORM GST ARA-01 discharging the fee of Rs. 5,000/- each under the CGST Act and the SGST Act.
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