Page 136 - GSTL_20th August 2020_Vol 39_Part 3

350 GST LAW TIMES [ Vol. 39
Goods & Services Tax Act, 2017 and AP Goods & Services Tax Act, 2017 (herein-
after referred to CGST Act and APGST Act respectively) by M/s. DEC Infrastruc-
ture and Projects (I) Pvt. Ltd., (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. DEC Infrastructure and Projects (I) Pvt. Ltd., executes the construc-
tion work namely “Construction of Building for Office space/IT space at IT park,
Mangalgiri, which was awarded by the APIIC, vide Agreement No. 10/C.E.-
APIIC/2016-17, dated 16-6-2016. The applicant states that the APIIC had paid
them 18% of Goods and Services Tax for the Bill Numbers 11 & 12 from 6-9-2017
to 16-10-2017 i.e., after implementation of Goods and Services Tax regime by
thinking that above construction activity falls under commercial in nature.
The applicant further States that Government of AP has directed all the
departments and Corporations not to add any amount towards GST on work
contract bills through Memo No. 47027/297/2017, dated 13-9-2017. Hence APIIC
authority has not paid the applicant any amount towards the GST and paid the 8
Number of bills from 1-11-2017 to 25-5-2018 (From the Bill No. 13 to 20) amount-
ing to Rs. 35,62,04,838.
The applicant submits that they had paid 18% on all the bills received
from APIIC while filing the GST returns. But with the issue of G.O. Ms. No. 58,
dated 8-5-2018 by the AP State Government declaring that “As per the provisions
of SGST/CGST Act, 2017 all the Government work contract executed from 1-7-
2017 to 21-8-2017 attract GST @ 18% with input tax credit and from 22-8-2017
GST @ 12% with input tax credit”, the scenario has changed and the APIIC au-
thorities has taken a stance saying that they will pay 12% GST Amount on Gov-
ernment works executed after 22-8-2017.
4. Questions raised before the authority :
(1) Whether the above work of APIIC executed by the applicant after
22-8-2017 falls under the 18% rate of tax or 12% rate of tax?
(2) If the work falls under 18% Rate of tax, then can the advance ruling
authority guide the APIIC authority to reimburse the GST amount
to the construction agency?
(3) If the work falls under 12% Rate of Tax, then can we claim the re-
fund of the GST amount which was paid excess while filing the GST
returns from the CGST and SGST authority? (While filing the GST
returns Tax paid @ 18%).
On Verification of basic information of the applicant, it is observed that the ap-
plicant falls under State jurisdiction of Assistant Commissioner (ST), China Wal-
tair Circle, Visakhapatnam. Accordingly, the application has been forwarded to
the jurisdictional officer and a copy marked to the State tax authorities to offer
their remarks as per the Sec. 98(1) of CGST/APGST Act, 2017.
In response, remarks are received from the jurisdictional officer con-
cerned stating that there are no proceedings lying pending or passed relating to
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