Page 135 - GSTL_20th August 2020_Vol 39_Part 3

2020 ] IN RE : DEC INFRASTRUCTURE AND PROJECTS (I) PVT. LTD. 349
Answer 3 : Supply of print on flex used for non-commercial purpose
does not change the classification per se and attracts same
rate of tax as mentioned above.
_______

2020 (39) G.S.T.L. 349 (A.A.R. - GST - A.P.)
BEFORE THE AUTHORITY FOR ADVANCE RULING UNDER GST,
ANDHRA PRADESH
S/Shri D. Ramesh, Member (State Tax) and M. Sreekanth,
Member (Central Tax)
IN RE : DEC INFRASTRUCTURE AND PROJECTS (I) PVT.
LTD.

AAR No. 02/AP/GST/2020, dated 17-2-2020
Construction Services - Works contract - Composite supply - Applicant
engaged in land acquisition and development and allotment of plots and
sheds to various industrial ventures in the State and getting its revenue from
operations like sale of land, houses, interest on hire purchase and long term
borrowings, etc. - Activities of APIIC are business activities and not otherwise
- Moreover, applicant not provided any information or documentary proof ev-
idencing that construction/building is for use other than for commerce, indus-
try, or any other business or profession to be eligible for concessional rate of
12% available under Notification No. 24/2017-C.T. (Rate) - Hence contract en-
tered by the applicant is classifiable under SAC Heading No. 9954 under Con-
struction services, and it falls under Entry No. (ii) of Serial No. 3 of Notifica-
tion No. 11/2017-C.T. (Rate), i.e., Composite supply of works contract as de-
fined in sub-section (119) of Section 2 of Central Goods and Services Tax Act,
2017 and the applicable rate of tax is 18% (9% under Central Tax and 9% State
Tax). [para 6(2)]
Government entity - Government of Andhra Pradesh including its
nominees having 100% of shareholding and thus Andhra Pradesh Industrial
Infrastructure Corporation Ltd. (APIIC) covered under the definition of ‘Gov-
ernment Entity’ under para 4 of clauses (ix) & (x) of Notification No. 11/2017-
C.T. (Rate) as amended by Notification No. 31/2017-C.T. (Rate). [para 6(1)]
Advance Ruling - Jurisdiction - Advance Ruling Authority not having
jurisdiction under Section 97(2) of Central Goods and Services Tax Act, 2017 to
guide APIIC authority to reimburse the GST amount to the construction agen-
cy. [para 6]
Advance Ruling - Jurisdiction - Advance Ruling Authority not having
jurisdiction under Section 97(2) of Central Goods and Services Tax Act, 2017 to
refund the GST amount paid in excess while filing the GST returns from the
CGST and SGST authority. [para 6]
Ruling in favour of department
REPRESENTED BY : Shri B. Laxman, Charted Accountant, for the
Assessee.
[Order]. - The present application has been filed u/s. 97 of the Central

GST LAW TIMES  20th August 2020  135