GST
TRT-2025-
AAR Tamilnadu
Date:-28-03-23
In:-
Issue Favourable to Tax Payer ?:-
Order date – 28 March 2023
Facts –
- The applicant, M/s ESVEE CONSTRUCTIONS, has sought an advance ruling on the applicable rate of GST for Civil Contract Services (SAC 995415) provided to their customer, M/s IIT Madras, with effect from 01.01.2022, by virtue of the amendment to Notification No. 11/2017 C.T. (Rate) vide Notification No. 15/2021 C.T. (Rate) dated 18.11.2021.
- The applicant has also mentioned that M/s IIT Madras claims to come under the category of a Central Government entity, which, as per the applicant, attracts a 12% GST rate.
- The applicant has charged a GST rate of 12% for the Civil Contract Services provided till 31.12.2021 and opines that there will be no change in the GST rate even after the amendment to the notification.
Issue –
- What will be the applicable rate of GST for services provided by the Applicant to M/s IIT Madras?
Order –
- It is observed that the Institutes of Technology Act, 1961, declares certain institutions, including the Indian Institute of Technology, Madras, as institutions of national importance.
- Further, it is evident from Section 3 (j) (ii) of The Institutes of Technology Act, 1961 that Indian Institute of Technology Madras is a ‘Society’ registered under the Societies Registration Act, 1860, conferred with the status of ‘body corporate’ by Section 4 (1) of the said Act for the promotion of science, education, diffusion of useful knowledge, etc. under the control of Central Government.
- The Civil contract services of the applicant provided / to be provided to IIT Madras is covered under serial number 3 (xii) of Notification No.11/2017 C.T (Rate) dated 28.06.2017, as amended, and liable to pay CGST @ 9% and SGST @ 9% with effect from 01.01.2022.
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