Page 168 - GSTL_13th August 2020_Vol 39_Part 2

254 GST LAW TIMES [ Vol. 39
As per Schedule II of the GST Act, 2017 and para 6(a), works contract
shall be treated as “supply of service” as defined in sub-section (119) of
Section 2.
As per Notification No. 31/2017-Central Tax (Rate), dated 13th Oct., 2017
“Governmental Authority” means an authority or a board or any other
body, -
(i) set up by an Act of Parliament or a State Legislature; or
(ii) established by any Government, with 90 per cent. or more par-
ticipation by way of equity or control, to carry out any func-
tion entrusted to a Municipality under Article 243W of the
Constitution or to a Panchayat under Article 243G of the Con-
stitution.
“Government Entity” means an authority or a board or any other body in-
cluding a society, trust, corporation, -
(i) set up by an Act of Parliament or State Legislature;
(ii) established by any Government, with 90 per cent. or more par-
ticipation by way of equity or control, to carry out a function
entrusted by the Central Government, State Government, Un-
ion territory or a local authority.
The applicant further submits that at present 18% GST is being adopted on works
contract services providing to APSPDCL in the State of Andhra Pradesh as the
work agreed is not falling under any specific nature of work mentioned in Noti-
fication No. 11/2017-Central Tax (Rate) modified from time to time.
7. Discussion and findings :
We have examined the issues raised in the application. The taxability,
classification of the services, applicable rate of tax etc., for the goods and services
supplied or to be supplied, as governed under the provisions of respective GST
Acts are examined.
The Government of India vide Notification No. 11/2017-Central Tax
(Rate), dated 28th June, 2017 notified the rate of GST applicable on supply of ser-
vices. Under this notification for Heading 9954 the applicable rate of GST is 9%.
The said notification has been amended from time to time and till date five noti-
fications are issued by the Government of India and the said amendment Notifi-
cations are as follows :
(1) Notification No. 20/2017-Central Tax (Rate), dated 22-8-2017.
(2) Notification No. 24/2017-Central Tax (Rate), dated 21-9-2017.
(3) Notification No. 31/2017-Central Tax (Rate), dated 13-10-2017.
(4) Notification No. 46/2017-Central Tax (Rate), dated 14-11-2017.
(5) Notification No. 1/2018-Central Tax (Rate), dated 25-1-2018.
Vide Notification No. 24/2017-Central Tax (Rate), dated 21-9-2017, Government
of India by inserting Entry No. (VI) Notified concessional GST rate of 6% for the
construction services provided to Central Government, State Government, Union
territory, a local authority or a Governmental Authority by way of construction,
erection, commissioning, installation, completion, fitting out, repair, mainte-
nance, renovation, or alteration of -

GST LAW TIMES  13th August 2020  168