Page 206 - GSTL_3rd September 2020_Vol 40_Part 1

140 GST LAW TIMES [ Vol. 40
2020 (40) G.S.T.L. 140 (A.A.R. - GST - Telangana)

BEFORE THE AUTHORITY FOR ADVANCE RULING UNDER GST,
TELANGANA
S/Shri J. Laxminarayana, Member (State Tax) and B. Raghu Kiran,
Member (Central Tax)
IN RE : VISHWANATH PROJECTS LTD.
Order No. TSAAR/06/2020, dated 29-6-2020 in A.R. Com/24/2018
Works contract - Erection, testing and commissioning of electric sub-
station - Supply of services to Government entity - Rate of GST - Applicant
executing aforesaid work for Odisha Power Transmission Corporation Limited
(OPTCL), a Government Entity engaged in transmission of electricity - Nature
of work undertaken by applicant makes it a composite supply under works
contract - However, work undertaken by applicant is of industrial nature in-
asmuch as said Government entity is not rendering any non-commercial ser-
vices - Structure arising out of Works Contract services will be used for com-
merce by said entity - Accordingly benefit of Concessional Rate of 12% GST
(6% CGST + 6% SGST), as claimed, not admissible to applicant - Services
squarely falling under Entry No. (ii) of S. No. 3 of Notification No. 11/2017-
C.T. (Rate), dated 28-6-2017 with GST rate of 18% (9% CGST + 9% SGST) for
period from 1-7-2017 to 31-3-2019 and thereafter under Entry (xii) of S. No. 3
ibid with same rate of GST - Section 9 of Central Goods and Services Tax Act,
2017 - Section 9 of Odisha Goods and Services Tax Act, 2017. [para 7]
Government Entity - Odisha Power Transmission Corporation Limited
(OPTCL) - Said entity created by an Act of Odisha Government under Electric-
ity Act, 2003 and incorporated for undertaking business of electricity transmis-
sion - It being a wholly owned Government Company, fully covered under
definition of Government Entity in terms of provisions of Notification No.
11/2017-C.T. (Rate). [para 7]
Ruling in favour of department
[Order]. - M/s. Vishwanath Projects Limited, 3-5-874/A, #401, R.K.
Vipanchi estates, Hyderaguda, Hyderabad - 500 029 (hereinafter referred to as
‘the applicant’), registered under GSTIN No. 36AACCV2054N1Z3 has filed an
application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read
with Rule 104 of CGST and TGST Rules.
2. At the outset, it is made clear that the provisions of both the CGST
Act and the TGST Act are the same except for certain provisions. Therefore, un-
less a mention is specifically made to any dissimilar provisions, a reference to the
CGST Act would also mean a reference to the same provision under the TGST
Act. Further, for the purposes of this Advance Ruling, the expression ‘GST Act’
would be a common reference to both CGST Act and TGST Act.
3. It is observed that the queries raised by the applicant fall within the
ambit of Section 97 of the GST Act. The Applicant enclosed copies of challans as
proof of payment of Rs. 5,000/- for SGST and Rs. 5000/- for CGST towards the
fee for Advance Ruling. The concerned jurisdictional officer also raised no objec-
tion to the admission of the application. The application is therefore, admitted.

GST LAW TIMES  3rd September 2020  222