Page 166 - GSTL_13th August 2020_Vol 39_Part 2

252 GST LAW TIMES [ Vol. 39
(5) Erection of 11KV line with 100 Sqmm conductor; (6) Erection of 33 KV UG
cable; (7) Erection of 11 KV UG cable - Works undertaken by APSPDCL and
APEPDCL being for business purpose, benefit of concessional rate of 12% (6%
under Central Tax and 6% State Tax) in terms of Notification No. 24/2017-C.T.
(Rate) read with Notification No. 31/2017-C.T. (Rate) not available to applicant
- Applicable rate of tax is 18% (9% under Central Tax and 9% State Tax) as per
Entry No. (ii) of S. No. 3 of the table of Notification No. 11/2017-C.T. (Rate).
[para 7]
Government entity - APSPDCL and AEPDCL are Government Com-
panies, i.e., wholly owned by the Government of Andhra Pradesh, 100% share
capital being held by Government of Andhra Pradesh in the name of Hon’ble
Governor of Andhra Pradesh - Hence, APSPDCL and AEPDCL covered under
the definition of Government entities as per Notification No. 31/2017-C.T.
(Rate). [para 7]
Value of supply - Materials such as Power Transformers, 100 Sqmm
conductor and Station Transformer from contractee and value of such materi-
als recovered from their RA bills issued on cost recovery basis by contractee -
Reverse charge not applicable in terms of Notification No. 13/2017-C.T. (Rate) -
However, such cost recovered is to be included in the taxable value of supply
in terms of Section 15(2)(b) of Central Goods and Services Tax Act, 2017. [para
7]
Ruling partly in favour of assessee
REPRESENTED BY : Shri M. Ramachandra Murthy, Authorized Repre-
sentative, for the Assessee.
[Order]. - Proceedings : 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 APGST Act respectively) by M/s.
GVS Projects Private 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 pro-
vision 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
APGST Act would be mentioned as being under the GST Act.
3. Brief facts of the case :
M/s. GVS Projects Private Limited, Gunadala, Vijayawada, (hereinafter
referred to as the Applicant) is engaged in electrification work.
(1) The applicant entered into contract with APEPDCL relating to
“Supply and erection of 11 Nos. 33/11KV Indoor Sub-stations and
their connected lines in Z2 Division of Visakhapatnam circle on tur-
key basis.” at a cost of Rs. 36,75,05,848/- (including tax).
(2) The applicant entered into contract with APEPDCL relating to Sup-
ply and Erection of 33KV Inter linking lines in Srikakulam, Vizag
and Vizianagaram District Turnkey Basis at cost Rs. 42,57,43,955/-
(including tax).
(3) The applicant entered into contract with APSPDCL relating to “Sys-
tem improvement project works for erection of 2 Nos. 33/11kv GIS
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