Page 207 - GSTL_3rd September 2020_Vol 40_Part 1

2020 ] IN RE : VISHWANATH PROJECTS LTD. 141
4. Question raised
Whether EPC Contract in respect of power distribution and Transmis-
sion company fall under the category of “Government Entity” as per
GST Notification Number 1/2018-Central Tax (Rate), if so the rate of
GST applicable.
On Verification of basic information of the applicant, it is observed that the ap-
plicant falls under State Jurisdiction, i.e. Assistant Commissioner (State Tax), Na-
rayanaguda - M.J. Market Circle, Hyderabad. Accordingly, the application has
been forwarded to the jurisdictional officer to offer their remarks as per the Sec-
tion 98(1) of TSGST Act, 2017. It is submitted that there is ‘No’ pendency of the
issue in respect of M/s. Vishwanath Project Ltd., as such the VAT Audit & CST
Assessment was completed upto June, 2017 in the above case.
5. The facts of the case having a bearing on the questions
(a) The applicant is providing services viz., Supply, Erection. Testing &
Commissioning of 51 Nos. 33/11kV Sub-stations with Associated
Lines to M/s. Odisha Power Transmission Corporation Limited, Ja-
napath, Bhubaneswar (hereinafter referred to as “OPTCL). The ap-
plicant desires to get ruling as to whether OPTCL is a Government
Entity and if so the rate of tax in respect of aforementioned services
provided by them to OPTCL.
(b) As per the applicant’s interpretation, the power distribution and
transmission companies are treated as Government Entity and the
applicable GST rate is 12%.
6. Personal Hearing
A personal hearing was held on 20-12-2019 at 3.00 PM, Mr. V. Sri Harsha,
CFO & Meher Tej, Authorised Representative of M/s. Vishwanath Projects Lim-
ited, appeared for the personal hearing and reiterated the facts mentioned above.
7. Discussion & Findings
We have gone and considered the submissions made by the applicant in
their application for advance ruling as well as the additional submissions made
by Sri A.K.R.S.V. Meher Tej & Sri Harsha during the personal hearing. We also
considered the issues involved on which advance ruling is sought by the appli-
cant and relevant facts.
At the outset, we would like to state 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 such dissimilar provisions, a reference to
the CGST Act would also mean a reference to the same provisions under the
TGST Act.
It is noticed that M/s. Odisha Power Transmission Corporation Limited,
Janapath, Bhubaneswar, desires the contractor to execute the contract, for “Sup-
ply, Erection. Testing & Commissioning of 51 Nos. 33/11kV Sub-stations with
Associated Lines in SOUTHCO area within the districts of Ganjam, Gajapati,
Kandhamal, Koraput, Malkangiri, Rayagada, Boudh & Nabarangpur in Odisha
on EPC contract basis” as per “NIT/ODSSP/OPTCL/10/Phase-III, dated 27-6-
2015, and Tender document No. ODSSP/PH-III (PKG-2)/SOUTHCO/2015-16
and has accepted the bid of the Contractor for the execution of this contract.
As per the Notification No. 11/2017-CGST, dated 28-6-2017 issued in
G.O.Ms No. 110, Revenue (CT-II) Department, dated 29-6-2017 the entry in Serial
Number 3 reads as under :
GST LAW TIMES  3rd September 2020  223