Case Law Details
In re Triveni Engicons pvt ltd (GST AAR Chhattisgarh)
What is the rate of tax for the workers like contract of goods and services?
i. For the proposed feeder line of East West Rail Corridor within the leasehold boundary of project for coal evacuation through Rail at Gevra Opencast of Gevera Area of SECL the rate of tax would be 12% [ CGST @6% + CGGST @6%) as stipulated under entry No.3 (v)(a) of Notification No. 11/2017 amended vide Notification No.1/2018- Central Tax(rate) dated 25th January 2018, effective from 25.01.2018, provided the works undertaken by the applicant satisfies the definition of ‘Works Contract’ as defined in clause(1 19) of section 2 of the Central Goods and Service Tax Act, 2017.
Whether the works can be awarded under the definition of work?
ii. The aforesaid work awarded to the applicant gets covered under the definition of Works Contract as defined u/s 2(119) of the CGST Act, 2017, provided the conditions stipulated under the definition of “Works contract”, as defined in clause(I19) of section 2 of the Central Goods and Service Tax Act, 2017 and as discussed herein above, gets established.
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