In re M/s. Shirdi Sai Electricals Limited (GST AAR Andhra Pradesh)
The applicant seeks clarification whether exemption under SI.No. 10A of Notification no. 12/2017-Central Tax (Rate), dated 28.06.2017, amended by notification no. 14/2018-Central Tax (Rate), dated 26.07.2018 is applicable to their works.
The said entry clearly states that the services supplied by Electricity Distribution Utilities attract nil rate of tax. Whereas, the said entry do not prescribe any nil rate for the services supplied to the Electricity Distribution Utilities. Therefore, the said exemption is not applicable to the services rendered by the applicant to the Contractee.
The Applicant is not entitled for the benefit of MIL rate of GST under SI No 10A of Notification no. 12/2017-Central Tax (Rate), dated 28.06.2017, amended by notification no. 14/2018-Central Tax (Rate), dated 26.07.2018 for the stated works executed. The applicable rate of tax is 18% (9% under Central tax and 9% State tax) for the services referred by the Applicant. The remaining supplementary queries are also answered as discussed above.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING,ANDHRA PRADESH
(Under sub-section (4) of Section 98 of Central Goods and Services Tax Act, 2017 and sub- section (4) of Section 98 of Andhra Pradesh Goods and Services Tax Act, 2017)
1. The present application has been filed u/s 97 of the Central Goods & Services Tax Act, 2017 and AP Goods & Services Tax Act, 2017 (hereinafter referred to CGST Act and APSGT Act respectively) by M/s Shirdi Sai Electricals Limited., (hereinafter referred to as applicant), registered under the Goods & Services Tax.
2. The provisions of the CGST Act and APGST Act are identical, except for certain provisions. Therefore, unless a specific mention of the dissimilar provision is made, a reference to the CGST Act would also mean a reference to the same provision under the APGST Act. Further, henceforth, for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST or AP GST Act would be mentioned as being under the GST Act.
3. Brief Facts of the case:
M/s. Shirdi Sai Electricals Limited (herein referred as applicant), holding GSTIN 37AAOCS9992C1ZM, having registered address 53-55 & 58-60 Industrial Development Park, Kadapa, YSR District(AP), are registered taxable person. The applicant is engaged in manufacture and supply of transformers etc., in its manufacturing unit located at Kadapa. The applicants submitted that they, at present, executed the following works:
