Page 152 - GSTL_20th August 2020_Vol 39_Part 3

366 GST LAW TIMES [ Vol. 39
jurisdiction over the supplier of goods, at the time of
outward supply of goods), a certificate from a duly au-
thorized officer of the Directorate General of Hydro Car-
bons in the Ministry of Petroleum and Natural Gas, Gov-
ernment of India to the effect as specified therein the No-
tification”.
Question c : If answer to (a) above is no then whether the supply of
drill bits to ONGC in India will be covered by Serial No.
404 of Notification No. 50/2017-Cus., dated 30 June, 2017
(i.e. under single EC) and no two separate ECs are re-
quired.
Answer c : Not applicable as it’s already replied in Answer b.
_______

2020 (39) G.S.T.L. 366 (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 : KPC PROJECT LTD.

AAR No. 42/AP/GST/2019, dated 25-11-2019
Construction of Millennium Tower - Works contract - Composite sup-
ply - Activity of construction includes both supply of goods and also services,
for agreed consideration - Composite supply of works contract under Section
2(119) of Central Goods and Services Tax Act, 2017/Andhra Pradesh Goods and
Services Tax Act, 2017 is treated as supply of service in terms of Serial No. 6(a)
of Schedule-II to Central Goods and Services Tax Act, 2017/Andhra Pradesh
Goods and Services Tax Act, 2017 - Activities of APIIC are for business activi-
ties and not otherwise - Said construction meant for accommodating Small and
Medium Enterprises (SMEs) and Startups but no information or documentary
proof not provided by applicant evidencing that the construction/building is
for use other than for commerce, industry, or any other business or profession
to be eligible for concessional rate of 12% (6% CGST + 6% SGST) available
under Notification No. 24/2017-C.T. (Rate). [para 7]
Construction of Millennium Tower - Classifiable under SAC Heading
No. 9954 under Construction services, which fall under Entry No (ii) of Serial
No. 3 of Notification No. 11/2017-C.T. (Rate) and applicable rate of tax is 18%
(9% Central Tax + 9% State Tax). [para 7]
Government Entity - Government of Andhra Pradesh including its
nominees having l00% 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 7]
Ruling in favour of department
REPRESENTED BY : Shri Ch. Rajendra Prasad, for the Assessee.

GST LAW TIMES  20th August 2020  152