Work Contract service to IIT-Bhubaneswar entitled for concessional rate of 12% GST 

In re NBCC (India) Limited (GST AAAR Odisha)

With respect to issue raised in Para 3.6(a) whether the tax rate of 12% determined by the Appellate Authority for Advance Ruling in its order dated 19-03-2021 is applicable to entire contract, we find that there is no merit to discuss the matter again and again. The Appellate Authority for Advance Ruling in its order dated 19-03-2021 has clearly ruled that the works entrusted to M/s. NBCC (India) Ltd. can be treated as composite supply and consequently the Faculty Quarters, Staff Quarters and Director’s Bungalow shall be entitled for concessional rate under Sl.No.3 (vi) of the Notification No. 11/2017-CT(R), dated 28-6-2017.

With respect to issue raised in Para 3.6(b) it is to reiterate state that the Appellate Authority for Advance Ruling in the order supra has clearly stated that the concessional rate under SI.No,3 (vi) of Notification No. 11/2017-CT(R), dated 28-6-2017 would be applicable to the work contract service supplied by applicant, M/s NBCC (INDIA) Limited, Bhubaneswar, to IIT-Bhubaneswar. It is also to state that CGST Act, 2017 and SGST Act,2017, being effective from 01-07-2017 any supplies made on or after appointed date of GST Act, shall attract the rates notified vide the Notification No. 11/2017-CT(R), dated 28-6-2017 as amended.

FULL TEXT OF THE ORDER OF APPELLATE AUTHORITY FOR ADVANCE RULING, ODISHA

At the outset, we would like to make it clear that the provisions of both the Central GST Act, 2017 and of Odisha GST Act, 2017 are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the OGST Act.

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