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Case Law Details

Case Name : In re Shri Venkateshwara Infrastructure J V (GST AAR Maharashtra)
Appeal Number : Advance Rulings No.GST-ARA- 75/2020-21/B-40
Date of Judgement/Order : 31/03/2022
Related Assessment Year :
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In re Shri Venkateshwara Infrastructure J V (GST AAR Maharashtra)

AAR find that the Central railway Department, which has given the impugned work to the applicant, can be termed as Central Government. The status of Railways is that of Government only but it is a business entity. Hence, we find that, in the subject case, the applicant is making the impugned supply to Central Government.

 In view of the above AAR find that the applicant is supplying Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, involving predominantly earth work (that is, constituting more than 75 per cent. of the value of the works contract) and such supply is being provided to the Central Government, i.e. Central railways. Therefore, the impugned supply of the applicant is covered under the provisions of Sr. No. 3 (vii) of Notification No. 11/2017 — CTR dated 20.06.2017 as amended from time to time.

For reasons as discussed in the body of the order, the questions are answered thus —

Question 1: – In view of the description of the work order of the central railway department carried out by the tax payer, whether the notification no. 31/2017-Central Tax (Rate) dated 13.10.2017, in respect of composite supply of works contract the GST Rate @ 5% i.e. 2.50% CGST, 2.50% SGST as per sub clause (vii) of the clause 119 of Section 2 of the CGST Act 2017 is applicable to the Tax Payer?

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