Page 8 - GSTL_16th July 2020_Vol. 38_Part 3

vi GST LAW TIMES [ Vol. 38
Construction (Contd.)
said notification available subject to condition that applicant builds
housing project using 50% or more of FAR/FSI for dwelling units with
carpet area up to 60 square metres - Part A and Part B of township
having common areas, common entrance, common facilities and common
land with buyers in both parts having equitable ownership over these
areas - Part B not to be considered as independent project - 74.08% of FSI
of Part-B of township used for constructing units with a carpet area of up
to 60 sq metres - However, since Part-B not an independent/standalone
housing project, total FSI of Part-B could not be considered as
denominator to arrive at 50% as required under Notification of
Department of Economic Affairs to determine applicability of benefit of
Sr. No. 3(v)(da) of said Notification - Applicant’s housing project cannot
be considered as an ‘affordable housing project’ - Applicant not fulfilling
conditions as envisaged in Entry No. 3(v)(da) of Notification No.
11/2017-C.T. (Rate) as amended by Notification No. 1/2018-C.T (Rate) -
Not eligible for benefit of reduced rate thereunder — In Re : Amba Township
Pvt. Ltd. (A.A.R. - GST - Guj.) .............................. 378
— supply, installation and commissioning of a Dairy Plant, taxability thereof
- See under COMPOSITE SUPPLY ......................... 343
Construction service or Original Work to Government Authority - Tender
awarded by Railtel Corporation of India for excavation of trenches and
laying of OFC (Optical Fiber Cable) through ducts, testing,
commissioning of OFC for purpose of connecting with Gram Panchayat
for socio-economic development - Contracts executed by applicant
covered under definition of “works contract” involving erection,
commissioning and installation of equipment or structures - However,
work carried out by applicant not function covered under list of
functions entrusted to a Municipality under Article 243W of Constitution
of India or list of functions entrusted to a Panchayat under Article 243G
ibid - Applicant executing work for Railtel Corporation of India Ltd. on
behalf of Bharat Broadband Network Ltd., a Government of India
undertaking with 90 per cent or more participation by way of equity or
control - In agreement between applicant and Corporation no mention
regarding Tripartite Memorandum of Understanding signed between
Department of Telecommunications of Government of India,
Government of Gujarat and Bharat Broadband Network Ltd. and no
reference therein from which to infer that work had been entrusted to
them by any Government, Union Territory or a local authority -
Therefore, Railtel Corporation of India Ltd. not to fall under category of
‘Government Authority’ as work not function entrusted by Central
Government, State Government, Union Territory or a local authority - It
could not be construed that OFC laid underground were meant
predominantly for use other than for commerce, industry, or any other
business or profession as stated by the applicant - Resultant structure
underground in form of OFC due to work executed by applicant could be
used for commerce, industry, or any other business or profession -
Conditions envisaged in Serial No. 3(vi) of Notification No. 24/2017-C.T.
(Rate) not satisfied as construction service of original work to
Government Authority - Sections 2(17) and 2(119) of Central Goods and
Services Tax Act, 2017 — In Re : Shree Hari Engineers & Contractors (A.A.R. - GST -
Guj.) ......................................... 396

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