GST : Centage Charges/Consultancy Charges gotten by candidate in regard of unadulterated administrations gave to State Government by method for movement in connection to work endowed to a Panchayat/Municipality under 243G/243W of Constitution are absolved, be that as it may, administrations provided/gotten by candidate in regard of Construction of sub-enlistment center office at Thiruvananthapuram for enrollment division is assessable at rate of 18 percent GST
Related Facts:
• Applicant has been chosen as Construction Agency/Project Management Consultant/Special Purpose vehicle for planning of DPR, offering of work, executing concurrence with temporary worker, supervision of development, recording estimations in M-Book, arrangement of bill and so on for which they are qualified to a centage charge/consultancy charge determined on evaluated esteem/estimation of work done in regard of following ventures;
1. Construction of Model Residental School, Hostel for Boys and Girls, Kitchen Block and Staff Quarters at Aralam in Kannur District for SCSTDD.
2. Construction of Building for Pre-Examination Training Center in Kannur District for SCSTDD.
3. Construction of Pre-Metric Hostel for Boys at Kadirur in Kannur District for SCSTDD.
4. Construction of Model Residential School, Hostel, Kitchen Block and Staff Quarters at Peringome in Thaliparamba Taluk in Kannur District for SCSTDD,
5. Construction of Sub-Registrar Office at Thiruvananthapuram for Registration Department.
• Applicant mentioned for Advance Ruling on GST rate pertinent for Centage charges/Consultancy charges.
Held
• Centage Charges/Consultancy Charges gotten by candidate in regard of works at SI. Nos. (1) to (4) above being in connection to unadulterated administrations gave to State Government by method for movement in connection to work depended to a Panchayat/Municipality under 243G/243W of Constitution is absolved from merchandise and enterprises charge according to SI No. 3 of Notification No. 12/2017 Central Tax (Rate) dated 28-6-2017. Redistributed exercises of soil examination and auxiliary plan works for DPR readiness gotten by candidate will likewise be qualified for exclusion being unadulterated administrations. Be that as it may, administrations provided/gotten by candidate in regard of task at Sl. No.5 above are assessable at rate of 18 percent.
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