Page 174 - GSTL_27th August 2020_Vol 39_Part 4

492 GST LAW TIMES [ Vol. 39
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) — In Re : KPC Project Ltd. (A.A.R. - GST -
A.P.) ......................................... 366
— of Millennium Tower - Works contract - Composite supply - 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 activities 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) — In Re : KPC Project Ltd. (A.A.R. - GST -
A.P.) ......................................... 366
— under works contract of indoor electric sub-station with control room,
rate of GST - See under WORKS CONTRACT .................. 251
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 evidencing that construction/building is for use
other than for commerce, industry, 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 entered by the applicant is
classifiable under SAC Heading No. 9954 under Construction services,
and it falls under Entry No. (ii) of Serial No. 3 of Notification No.
11/2017-C.T. (Rate), i.e., Composite supply of works contract as defined
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) — In Re : DEC Infrastructure and Projects (I) Pvt. Ltd. (A.A.R. - GST - A.P.) .... 349
Consultancy and Marketing services to clients outside India when not
amounting to export of services notwithstanding receipt of payment in
foreign exchange - See under EXPORT OF SERVICES .............. 354
Consultancy services - Applicant engaged in the business of providing IT
software related consulting services in the area of Oracle ERP w.r.t.
Oracle Financials - Support services provided directly to US client by him
on behalf of the Principal, Doyen Systems - However, applicant not a
party to contract between Principal and foreign client - As far as the
clients are concerned, services are provided by Principal only -
Consideration to be paid to applicant by Principal and not foreign client -
Thus, applicant provides services as a ‘Consultant’ engaged by Principal
and hence the receiver of service in this case is the Principal as per
GST LAW TIMES  27th August 2020  174