Page 160 - GSTL_20th August 2020_Vol 39_Part 3

374 GST LAW TIMES [ Vol. 39
RULING
8. The activity of the applicant under the said agreement with M/s.
APIIC is a Composite Supply of Works Contract as defined in clause (119) of Sec-
tion 2 of Central Goods and Services [Tax] Act, 2017.
9. M/s. APIIC is a Government Entity within the meaning of para 4 of
clause (x) of Notification No. 11/2017-C.T. (Rate), dated 28-6-2017 as amended
by Notification No. 31/2017-C.T. (Rate), dated 13-10-2017.
10. As the purpose of the construction/building is meant for accom-
modating Small and Medium Enterprises (SMEs) and Startups, which are not
other than for commerce, industry, or any other business or profession, the con-
cessional rate of 12% under Notification No. 24/2017-Central Tax (Rate), dated
21-9-2017 read with Notification No. 31/2017-Central Tax (Rate), dated 13-10-
2017 is not available to the applicant.
11. The activities under the agreement referred by the applicant are
classifiable under SAC Heading No. 9954 under construction services, which fall
under Entry No (ii) of Serial No. 3 of Notification No. 11/2017-Central Tax
(Rate), dated 28-6-2017 and the applicable rate of tax is 18% (9% Central Tax Plus
9% State Tax).
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2020 (39) G.S.T.L. 374 (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 : OCEAN SPARKLE LIMITED
AAR No. 06/AP/GST/2020, dated 24-2-2020
Hiring or leasing of water vessel - Tug leased by applicant on charter
basis not being a machinery, equipment or tools independently but a vessel,
classifiable under S. No. 10 of Heading 9966, vide Notification No. 1/2018-I.T.
(Rate) read with Notification No. 8/2017-I.T. (Rate) as amended - GST applica-
ble @ 5% subject to fulfilling of the conditions attached to it. [para 7]
Ruling in favour of assessee
CASE CITED
Shipping Corporation of India Ltd. v. Commissioner
— 2014 (312) E.L.T. 305 (Tribunal) — Relied on .......................................................................... [Para 7]
REPRESENTED BY : Shri Ramakrishna Vuppuluri, for the Assessee.
[Order]. - The present application has been filed u/s. 97 of the Central
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. Ocean Sparkle
Limited (hereinafter referred to as applicant), registered under the Goods & Ser-
vices 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

GST LAW TIMES  20th August 2020  160