Page 121 - GSTL_26th March 2020_Vol 34_Part 4

2020 ] IN RE : M.V. INFRA SERVICES PVT. LTD. 631
emption under Serial No. 72 of said notification, subject to fulfilment of condi-
tions - Services to be provided by sub-contractor would be under training pro-
gramme for Recognition of Prior Learning (RPL) to construction workers
would be to main contractor - Recipient of services would be main contractor,
but not State Government - Condition for exemption under Serial No. 72 of
Notification No. 12/2017-C.T. (Rate) not fulfilled - Sub-contractor to pay tax at
18% applicable on services to be provided under sub-contract to main contrac-
tor. [paras 5.5, 5.6, 5.7, 5.8, 7]
Ruling in favour of department
CASES CITED
Network for Information & Computer — 2019 (26) G.S.T.L. 521 (A.A.R. - GST) — Referred ........ [Para 5]
NHPC Ltd. — 2019 (23) G.S.T.L. 249 (A.A.R. - GST) — Referred ...................................................... [Paras 4]
Quatro Rail Tech Solutions Ltd. — 2019 (31) G.S.T.L. 620 (A.A.R. - GST) — Referred .................... [Para 4]
REPRESENTED BY : Shri Dayananda K., Chartered Accountant, for the
Assessee.
[Order]. - M/s. M.V. Infra Services Pvt. Ltd. (called as the ‘Applicant’
hereinafter), M.V. House, #323, 13th Main, 18th Cross, Narayana Nagara I Block,
BOOHBCS, Kanakapura Main Road, Doddakallasandra (Post), Bengaluru-560
062, Karnataka, having GSTIN Number 29AAHCM8620L1ZY, have filed an ap-
plication for Advance Ruling under Section 97 of CGST Act, 2017 & KGST Act,
2017 read with Rule 104 of CGST Rules, 2017 & KGST Rules, 2017, in form GST
ARA-01 discharging the fee of Rs. 5,000/- each under the CGST Act and the
KGST Act.
2. The applicant is engaged in provision of composite works contract
services of erection, foundation, electrical works & painting of communication
towers and their maintenance. They are expected to get sub-contract work, of
imparting training of soft skill development to Engineers, ITI students, Building
and other construction workers, from M/s. Adityaa Call Centre Private Limited,
Bengaluru, who are the main contractor exclusively engaged in skill develop-
ment training & are likely to get the main contract work.
3. In view of the above, the applicant sought for advance ruling on the
following question.
What is the rate of tax applicable on services provided under sub-
contract to main contractor, who in turn provides to M/s. Maharashtra
State Skill Development Society (MSSDS), in respect of training of Build-
ing and other construction workers (skill development training) and
admissibility of Sl. No. 69 and Sl. No. 72 of the Notification 12/2017-
Central Tax (Rate) New Delhi, dated 28th June, 2017?
Applicant’s interpretation of law :
4. The Applicant submits that the Notification No. 12/2017-Central Tax
(Rate), dated 28-6-2017 exempts any service provided by National Skill Devel-
opment Corporation set up by the Government of India; Sl. No. 69 of the said
notification is applicable to the main contractor and hence the said company is
eligible for exemption in terms of clause (d) in relation to condition (iii). Further,
if Sl. No. 69 is not applicable, Sl. No. 72 is applicable to the main contractor and
the services provided by main contractor in respect of training of Building and
other construction workers to (MSSDS) Maharashtra State Skill Development
Society, Maharashtra are exempted.

GST LAW TIMES  26th March 2020  217