Page 153 - GSTL_20th August 2020_Vol 39_Part 3

2020 ] IN RE : KPC PROJECT LTD. 367
[Order]. - Proceedings : The present application has been filed u/s. 97 of
the Central Goods & Services Tax Act, 2017 and AP Goods & Services Tax Act,
2017 (hereinafter referred to CGST Act and APGST Act respectively) by M/s.
KPC Project Limited (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. KPC Project Limited, 31-15-29, Katuri Vari Street, Machavaram
Down, Vijayawada (hereinafter referred to as Applicant), a company incorpo-
rated under the Companies Act, 1956 with main object of providing works con-
tract services, executes and conducts general contracting business, submits ten-
ders and undertakes all sort of contracts for building, construction, fabrication,
completion, erection, installation, fitting out, improvement, modification, repair,
maintenance, renovation, alteration or commissioning of any immovable proper-
ty wherein transfer of property in goods (Whether as goods or in some other
form) is involved in the execution of such contract as per Section 2(119) of GST
Act.
The applicant submits that they bagged a work order through Agree-
ment No. 09/CE-II/APIIC/2016-17, dated 2-6-2016 from Andhra Pradesh Indus-
trial Infrastructure Corporation Limited (hereinafter referred to as APIIC), Office
of the Chief Engineer-II, APIIC Towers, Plot No. 1, IT Park, Mangalagiri-522503
Andhra Pradesh for Construction of Millennium Tower at Plot No. 16 & 17 (in
4.00 Acres) at Hill No. 3. Madhurawada, Visakhapatnam District.
4. Questions raised before the authority :
(1) Applicability of GST Rate for construction of Millennium tower at
Madhurawada, Visakhapatnam for Information Technology and
Communication Department, Government of Andhra Pradesh and
through Nodal Agency APIIC. Clarification is requested for the ap-
plicable Rate of GST under works contract service.
(2) If GST should be payable @ 12%, whether a claim for refund be
submitted in RFD-01.
On Verification of basic information of the applicant, it is observed that the ap-
plicant falls under Central jurisdiction of Superintendent, Suryarao Pet Range,
CGST Division Vijayawada. 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 Section 98(1) of CGST/APGST Act, 2017.
In response, the jurisdictional officer concerned remarked that there are
no proceedings lying pending or passed relating to the applicant on the issue, for
which the Advance Ruling sought by the applicant. In addition, the jurisdictional
officer opined that the services under consideration provided by the applicant to
APIIC appear to fit under Sl. No. 3(vi) of Notification No. 20/2017-Central Tax
(Rate), dated 22-8-2017 and attract Central Tax at 9%.
5. Record of personal hearing :
Sri C.H. Rajendra Prasad, the authorized representatives of the applicant
GST LAW TIMES  20th August 2020  153