Shreejikrupa Project Ltd, In re

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The Tax Publishers 2023 TaxPub(GST) 63 (AAR-Chhatt) : (2023) 110 ITPJ (G) 0468 AUTHORITY FOR ADVANCE RULING, CHHATTISGARH SONAL K. MISHRA & RAJIV KUMAR AGRAWAL, MEMBER In re Shreejikrupa Project Ltd., STC/AAR/07/2022 17 August, 2022 ORDER Proceedings [U/s 98 of the Chhattisgarh Goods & Services Tax Act, 2017 (herein- after referred to as CGGST Act, 2017)] M/s Shreejikrupa Project Limited, H.No. 289, Behind C.S.E.B Office, Sunder Nagar, Raipur 492001, Chhattisgarh GSTIN- 22AALCS6689K1ZN. hereinafter also referred to as the applicant] has furnished application in Form ARA-01 dated 23-6-2022 under section 97 of the Chhattisgarh Goods & Services Tax Act, 2017 seeking advance ruling regarding applicability of GST Rate of 12% on receipt of contract for new construction of CBD railway station, platform, parking, building and all other civil constructions within the boundary of the station, as per Entry No.3(v) of Notification No.11/2017- Central Tax (Rate) Dated 28-6-2017. 2. Facts of the case:-- 2.1 M/s. Shreejikrupa Project Limited is a company registered under The Companies Act, 2013 and is involved in construction of building and civil works (herein after called the Company). The company has a GST registration in the state of Chhattisgarh. 2.2 The company applied for a Tender for construction of CBD Railway Station in Sector 22, Naya Raipur, Chhattisgarh. The company was awarded the tender as per the prescribed rules by Nava Raipur Atal Nagar vikas Pradhikaran (hereinafter called NRANVP). 2.3 There is a tripartite agreement vide No 03/CBD-Rly-Stn/CE/SE-II/NRANVP/2022-23 dated 25-4-2022 between the Company as the contractor, NRANVP as the agency and employer being Nava Raipur Atal Nagar Smart City Corporation Limited (hereinafter called NRANSCCL) for the execution of the construction of the 'Railway Station. The railway station will be used for the connectivity of Naya Raipur with rest of India and will be called CBD Railway Station, as per the official website of Nava Raipur Atal Nagar. The copy of tripartite agreement was enclosed. SUBSCRIBE FOR FULL CONTENT

The Tax Publishers 2023 TaxPub(GST) 63 (AAR-Chhatt) : (2023) 110 ITPJ (G) 0468

AUTHORITY FOR ADVANCE RULING, CHHATTISGARH

SONAL K. MISHRA & RAJIV KUMAR AGRAWAL, MEMBER

In re Shreejikrupa Project Ltd.,

STC/AAR/07/2022

17 August, 2022

ORDER

Proceedings

[U/s 98 of the Chhattisgarh Goods & Services Tax Act, 2017 (herein- after referred to as CGGST Act, 2017)]

M/s Shreejikrupa Project Limited, H.No. 289, Behind C.S.E.B Office, Sunder Nagar, Raipur 492001, Chhattisgarh GSTIN- 22AALCS6689K1ZN. hereinafter also referred to as the applicant] has furnished application in Form ARA-01 dated 23-6-2022 under section 97 of the Chhattisgarh Goods & Services Tax Act, 2017 seeking advance ruling regarding applicability of GST Rate of 12% on receipt of contract for new construction of CBD railway station, platform, parking, building and all other civil constructions within the boundary of the station, as per Entry No.3(v) of Notification No.11/2017- Central Tax (Rate) Dated 28-6-2017.

2. Facts of the case:--

2.1 M/s. Shreejikrupa Project Limited is a company registered under The Companies Act, 2013 and is involved in construction of building and civil works (herein after called the Company). The company has a GST registration in the state of Chhattisgarh.

2.2 The company applied for a Tender for construction of CBD Railway Station in Sector 22, Naya Raipur, Chhattisgarh. The company was awarded the tender as per the prescribed rules by Nava Raipur Atal Nagar vikas Pradhikaran (hereinafter called NRANVP).

2.3 There is a tripartite agreement vide No 03/CBD-Rly-Stn/CE/SE-II/NRANVP/2022-23 dated 25-4-2022 between the Company as the contractor, NRANVP as the agency and employer being Nava Raipur Atal Nagar Smart City Corporation Limited (hereinafter called NRANSCCL) for the execution of the construction of the 'Railway Station. The railway station will be used for the connectivity of Naya Raipur with rest of India and will be called CBD Railway Station, as per the official website of Nava Raipur Atal Nagar. The copy of tripartite agreement was enclosed.