In re TATA Projects Pvt Ltd (GST AAR Rajasthan)
Nuclear Fuel Complex had awarded contract to the applicant vide contract number T.N.No. C-NFC/1113/2015 dated 10/05/2017. The contract is “Contract for Civil, Structural and PH works for plant and Non Plant Buildings (both RCC and Pre-Engineered Buildings) along with other allied structures for Prrr & ZFF Facilities at Nuclear Fuel Complex.”
The client for the above contract is Deputy Chief Engineer (CED, PD & EP), Nuclear Fuel Complex, Department of Atomic Energy, Government of India, Post- ECU, Hyderabad.
The project is about Civil, Structural and PH works for plant and Non Plant Buildings (both RCC and Pre-Engineered Buildings) along with other allied structures for PFFF & ZFF Facilities at Nuclear Fuel Complex – Kota, Rawatbhatta, Rajasthan.
The supply thus provided by the applicant to the NFC is a Works Contract Service (construction service) falling at Serial No. 3(xii) of Notification No. 11/2017-CT (Rate) dated 28.06.2017 as amended from time to time and will attract GST @ 18% (SGST 9% + CGST 9%. The GST rate applicable on the project undertaken by the applicant is 18% (SGST 9% + CGST 9%).
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, RAJASTHAN
Note: Under Section 100 of the CGST/ RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST / RGST Act, 2017, within a period of 30 days from the date of service of this order.
The issue raised by M/s TATA Projects Limited, situated at 88, Competition Colony, Mahaveer Nagar IIIrd, Kota, District-Kota, Rajasthan 324009, (hereinafter the applicant) is fit to pronounce advance ruling as it falls under the ambit of the Section 97(2) (e) given as under :
e. determination of the liability to pay tax on any goods or services or both;
Further, the applicant being a registered person, as per the declaration given by him in Form ARA-01) the issue raised by the applicant is neither pending for proceedings nor proceedings were passed by any authority. Based on the above observations, the applicant is admitted to pronounce advance ruling.
1. SUBMISSION AND INTERPRETATION OF THE APPLICANT:
a. Nuclear Fuel Complex had awarded contract to the applicant vide contract number T.N.No. C-NFC/1113/2015 dated 10/05/2017. The contract is “Contract for Civil, Structural and PH works for plant and Non Plant Buildings (both RCC and Pre-Engineered Buildings) along with other allied structures for Prrr & ZFF Facilities at Nuclear Fuel Complex.”
b. The client for the above contract is Deputy Chief Engineer (CED, PD & EP), Nuclear Fuel Complex, Department of Atomic Energy, Government of India, Post- ECU, Hyderabad.
c. The project is about Civil, Structural and PH works for plant and Non Plant Buildings (both RCC and Pre-Engineered Buildings) along with other allied structures for PFFF & ZFF Facilities at Nuclear Fuel Complex – Kota, Rawatbhatta, Rajasthan.
d. Scope of work under the contract is as below:-
