Page 167 - GSTL_13th August 2020_Vol 39_Part 2

2020 ] IN RE : GVS PROJECTS PVT. LTD. 253
indoor sub-stations at Vijayawada and 1 no. at 33/11kv GIS Indoor
Sub-station at Guntur and their connected lines on semi-turkey ba-
sis under IPDS Scheme” at cost of Rs. 26,94,00,440/- (including tax).
The applicant had filed an application in Form GST ARA-01, dated 15-7-2019, by
paying required amount of fee for seeking Advance Ruling on the following is-
sues, as mentioned below :
4. Questions raised before the authority :
The applicant seeks advance ruling on the following;
(1) Whether APSPDCL & APEPDCL is a Government authori-
ty/Government Entity or not?
(2) What is the applicable rate of GST on work agreement entered into
with the APSPDCL & APEPDCL as mentioned in the Annexures.
Broad scope of work :- “Supply and erection of 11 Nos. 33/11KV
Indoor Sub-stations and their connected lines in Z2 division of Vi-
sakhapatnam circle on turnkey basis” & “Supply and erection of
33KV Inter linking lines in Srikakulam, Vizag and Vizianagaram
Dists Turnkey Basis” & “System improvement project works for
erection of 2 Nos. 33/11kv GIS indoor Sub-Stations at Vijayawada
and 1 no. at 33/11kv GIS indoor Sub-Station at Guntur and their
connected lines on semi-turnkey basis under IPDS Scheme”.
(3) Under which Notification the work would fall, for discharging the
GST liability?
(4) Whether for the value of materials recovered from RA bills issued
on cost recovery basis by APSPDCL & APEPDCL is liable to tax un-
der RCM as per Notification No. 13/2017-Central Tax (Rate), dated
28-6-2017 or not?
On Verification of basic information of the applicant, it is observed that the ap-
plicant falls under State jurisdiction, i.e. Assistant Commissioner, Auto Nagar
Circle of Vijayawada. Accordingly, the application has been forwarded to the
respective Tax Authorities of State and Centre to offer their remarks as per the
Sec. 98(1) of CGST/APGST Act, 2017.
In response, no remarks are received from the jurisdictional officers con-
cerned regarding whether there are any proceedings lying pending or passed
relating to the applicant on the issue, for which the Advance Ruling sought by
the applicant.
5. Record of personal hearing :
Sri M. Ramachandra Murthy, the authorized representative of the appli-
cant appeared for Personal Hearing on 18-9-2019 and they reiterated the submis-
sion already made in the application.
6. Applicants interpretation of law and facts :
The applicant submits that as per the Definition in Section 2(119) of the
CGST Act, 2017 “works contract” means a contract for building, construction,
fabrication, completion, erection, installation, fitting out, improvement, modifica-
tion, repair, maintenance, renovation, alteration or commissioning of any im-
movable property wherein transfer of property in goods (whether as goods or in
some other form) is involved in the execution of such contract;

GST LAW TIMES  13th August 2020  167