Taxmann's GST on Works Contract & Other Construction/EPC Contracts

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ABOUT THE AUTHORS Sudipta Bhattacharjee: Recognized in 2020 by the Businessworld Legal magazine amongst the top 40 of India’s finest lawyers and legal influencers under the age of 40 [#BWLegal40under40], Sudipta is a Partner at a reputed Tier-1 law firm’s Delhi-NCR office and has close to 16 years of experience in providing strategic tax and allied commercial-legal advisory services to clients in diverse sectors and in structuring, drafting, reviewing, and negotiation of various contracts.

He is a lawyer by qualification, and has graduated from the prestigious National University of Juridical Sciences, Kolkata. Sudipta specializes in all pre-GST Indian indirect taxes including Customs, Excise, Service Tax as well as GST and contract documentation related services. He has been involved in providing strategic advice on the GST transition and implementation in India to businesses across sectors and has undertaken several training sessions educating clients and general public about the impact of GST on their key business processes. Sudipta has also led VAT impact assessments for business conglomerates in Kuwait relating to the proposed VAT introduction in middle-east (Gulf Co-operation Council countries).

Sudipta regularly speaks in various prestigious conferences and has written extensively on GST and other tax issues in newspapers like Business Standard, Economic Times and tax portals like VAT infoline and Taxsutra. Sudipta has been recognized as “Highly Regarded” in Indirect Tax by World Tax (The comprehensive guide to the world’s leading tax firms) for 2020 and has been repeatedly recognized as an ‘Indirect Tax Leader’ for India by the International Tax Review since 2017. He has also been ranked as a ‘Leading Lawyer’ for ‘Tax’ in Benchmark Litigation Asia-pacific 2019 Edition and RSG India report on law firms, 2020.

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S R O H T U A E H T T U O B A

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Rishabh Prasad: Rishabh is an experienced tax lawyer working in the chambers of a highly reputed tax counsel and is based out of Delhi. He graduated from the prestigious National University of Juridical Sciences, Kolkata in 2015 and has worked extensively in all areas of indirect tax including GST, Service Tax, Customs, FTP and International Trade Laws.

Rishabh has also been deeply involved with the GST transition in India and has regularly been advising various corporate houses on strategic as well as typical day to day GST issues including transaction structuring. Further, Rishabh has been a part of various transnational assignments for business conglomerates in relation to the impending transition to VAT regime in the middle-east (Gulf Co-operation Council countries).

Abhishek Garg: Abhishek is a practicing lawyer and holds dual professional qualifications of a Chartered Accountant and an Advocate. He is a Commerce Graduate from the prestigious Shri Ram College of Commerce and has done his Law from Campus Law Center, Faculty of Law, Delhi. He is a Fellow Member of Institute of Chartered Accountants of India (ICAI). He has developed his niche in tax and corporate laws while working with top tier law firms of the country like Shardul Amarchand Mangaldas, Lakshmikumaran & Sridharan and Advaita Legal. He has experience of handling Direct and Indirect Tax Litigations and Company law matters across all judicial and quasi-judicial fora. He is actively involved in advising and training various companies, industries and professionals in relation to taxation, corporate and commercial laws.

Abhishek is also visiting faculty on Indirect Tax Laws and Insolvency and Bankruptcy laws at ICAI. He is also a regular speaker at various conferences and CA study circles across country. At present, he is practicing through his own founded law firm AGS Legal and is based out of Delhi.

PREFACE TO SEVENTH EDITION

.

When the first edition of this book was published in January 2018, little did we expect that we would be preparing the seventh edition within a span of thirty six months.

We have been overwhelmed with the positive feedback and comments received from our readers - specifically, we are sincerely grateful for the following kind comments received over email from Mr. Arvind Datar (Senior Advocate): “Over the last few days, I was going through your book on Works Contract and I must compliment you and your co-authors in the excellent manner in which it has been written. It is really indispensable for all those practicing in GST. The Works Contract continues to be highly contentious and your book will be most useful to practitioners as well as assessees. I wish your book all success”.

It is humbling and inspires us to do our best to add as much value as possible in each new edition for you, the reader.

We sincerely hope that you would find this new edition as useful as you have found the previous ones. Please continue writing to us with your comments, suggestions and feedback m o c . l i a m g @ e e j r a h c a t t a h b . o t p i d u s : d i l i a m e

1 a 2 i d 0 n 2 I h , c i h r l a e D M

SUDIPTA BHATTACHARJEE

u d e . s j u n @ d a s a r p h b a h s i r : d i l i a m e

RISHABH PRASAD

m o c . l a g e l s g a @ k e h s i h b a : d i l i a m e

ABHISHEK GARG

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ACKNOWLEDGEMENT

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CONTENTS E G A P

About the Authors

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Preface to Seventh Edition

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Acknowledgement

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CHAPTER 1 INTRODUCTION TO THE SCHEME OF GST

1

CHAPTER 2 EVOLUTION OF ‘WORKS CONTRACT’ PRE-GST

8

CHAPTER 3 DEFINITION OF ‘WORKS CONTRACT’ UNDER GST

25

CHAPTER 4 CASE STUDIES: APPLYING THE UNDERSTANDING OF ‘WORKS CONTRACT’ 31 CHAPTER 5 ‘WORKS CONTRACT’ MUST PERTAIN TO ‘IMMOVABLE PROPERTY’ - WHAT IS ‘IMMOVABLE PROPERTY’?

34

CHAPTER 6 FOR A CONTRACT TO QUALIFY AS ‘WORKS CONTRACT’, IT MUST INVOLVE ‘TRANSFER OF PROPERTY IN GOODS’ - WHAT IS ‘TRANSFER OF PROPERTY IN GOODS’?

46 CHAPTER 7 ‘COMPOSITE’ AND ‘MIXED’ SUPPLY - RELEVANCE UNDER ‘WORKS CONTRACT’ 49

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S T N E T N O C

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CHAPTER 8 INTERPLAY BETWEEN COMPOSITE SUPPLY, MIXED SUPPLY AND WORKS CONTRACTS 64 CHAPTER 9 CLASSIFICATION OF SERVICES UNDER GST AND ‘WORKS CONTRACTS’

71

CHAPTER 10 INPUT TAX CREDIT FOR ‘WORKS CONTRACT’

76

CHAPTER 11 CASE STUDIES TO PRACTICALLY UNDERSTAND WHETHER A CONTRACT WOULD QUALIFY AS ‘WORKS CONTRACT’ 106 CHAPTER 12 COMPARISON WITH PRE-GST REGIME - WHAT CONSTITUTED ‘WORKS CONTRACT’ THEN, DO THEY STILL QUALIFY AS ‘WORKS CONTRACT’?

114 CHAPTER 13 REGISTRATION FOR WORKS CONTRACTOR UNDER GST

117

CHAPTER 14 TIME OF SUPPLY AND ISSUANCE OF INVOICE (POINT OF TAXATION) 123 CHAPTER 15 IMPACT OF GST ON ADVANCES/ SECURITY DEPOSITS ETC.

126

CHAPTER 16 VALUATION AND ‘FREE OF COST’ SUPPLIES BY THE CUSTOMER 131 CHAPTER 17 PLACE OF SUPPLY

137

S T N E T N O C

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E G A P

CHAPTER 18 LIQUIDATED DAMAGES UNDER WORKS CONTRACTS & GST IMPLICATIONS

141

CHAPTER 19 GST RATES AS APPLICABLE ON VARIOUS TYPES OF WORKS CONTRACTS

154

CHAPTER 20 SUMMARIZING THE KEY DIFFERENCES IN ‘WORKS CONTRACT’ IN THE PRE AND POST GST ERA 168 CHAPTER 21 TRANSITION PROVISIONS UNDER GST FOR WORKS CONTRACT 170 CHAPTER 22 TAX DEDUCTION AT SOURCE (“TDS”)

177

CHAPTER 23 WORKS CONTRACT AND IMPLICATIONS IN OIL & GAS SECTOR 187 CHAPTER 24 WORKS CONTRACT AND IMPLICATIONS IN REAL ESTATE

194

CHAPTER 25 WORKS CONTRACT AND IMPLICATIONS FOR ROADS/ HIGHWAYS 282 CHAPTER 26 WORKS CONTRACTS AND IMPLICATIONS ON PORTS

291

CHAPTER 27 WORKS CONTRACT AND IMPLICATIONS ON THERMAL POWER GENERATION 295

S T N E T N O C

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CHAPTER 28 WORKS CONTRACT AND IMPLICATIONS ON SOLAR POWER GENERATION 298 CHAPTER 29 WORKS CONTRACT AND IMPLICATIONS ON LARGE MANUFACTURING PLANTS

313

CHAPTER 30 WORKS CONTRACT AND IMPLICATIONS ON LARGE WATER SUPPLY PROJECTS 318 CHAPTER 31 GST AND ANTI-PROFITEERING

324

CHAPTER 32 PRACTICAL STRATEGIES VIS-A-VIS STRUCTURING OF VARIOUS TYPES OF WORKS CONTRACT UNDER GST 341 CHAPTER 33 WHAT HAPPENS TO ‘NO-INCOME TAX’ POSITION FOR OFFSHORE SUPPLIES UNDER A SINGLE EPC CONTRACT, POST GST? 352 CHAPTER 34 BEST PRACTICES FOR TAX CONTROVERSY MANAGEMENT UNDER GST 357

ANNEXURES u ANNEXURE 1 - RELEVANT CGST RATE SCHEDULE FOR SERVICES 369 u ANNEXURE 2 - MAHARASHTRA GST ACT - NEW COMPOSITION SCHEME FOR BUILDER AND DEVELOPER

388

u ANNEXURE 3 - EXPLANATORY NOTES TO THE SCHEME OF CLASSIFICATION OF SERVICES

393

11 C H A P T E R

CASE STUDIES TO PRACTICALLY UNDERSTAND WHETHER A CONTRACT WOULD QUALIFY AS ‘WORKS CONTRACT’ In light of the foregoing, we will now delve into two case-studies to practically understand scenarios where questions may arise as to whether a contract would qualify as ‘works contract’ or not and what are the tests to be taken into account.

11.1 CASE STUDY VII - SOLAR POWER GENERATING SYSTEM

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A solar power generation system, generally, has been understood to include a solar panel/module (array), controller, batteries, inverters and lighting load.

The electric power produced in the solar panel (consisting of an array of solar modules) is first supplied to the solar inverter which in turn charges the battery bank or supplies directly to the low voltage DC equipment such as laptops and LED lighting system. The inverter converts the stored DC power to high voltage AC for running larger electrical equipment such as washing machines, televisions and kitchen appliances. Typically, the solar power generating system is mounted on a superstructure attached to the land.

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11.2 CASE STUDY VIII

A company enters into an agreement for the operation and maintenance of a power plant. The scope of work of such contract provides that the Contractor shall perform all day-to-day operations of the power plant for generation of electricity and undertake any maintenance services and shall also undertake safety and security of the power plant.

Nature of Supply under GST



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(ii) Skilltech Engineers (TS-198-AAR-2018)

Question Raised

Para 11.3

109

11.3 ADVANCE RULINGS RELEVANT TO THIS CHAPTER (i) Sreepati Ranjan Gope (2018 VIL 13 AAR)

Question Raised

inter alia

Held

.Te t h c S t aG r o t ot n s ote cdc ei sl ki v t rt r e on wes g sn ea l i D b w d i N s i tv i A i v T o i rr S d e R nhp E i ts D eea l hw N g U nwt i i Y s ns L o a L A rna oo h C I ic st T u e C cam c A i fi v R s i r P a r e n a O s i l T dc S nt% E ah2 I sg1 D duf U ooo T ose S got E a sr f S l o a A lt .

C yta l nnn p e paom i c ui s s sl n p e r rp ce oA f nv t,oo r c c ae G e h r e h t t t r t n a outS t cFa 110

Para 11.3

d n a: ts n n ao cs i l a p e pr Ag en i hw t nl o el eo wf te e h bt r do ef r t e c t n a r et tn c o ac r t s n k or co ew he t l tb a i s hi t v i dd l e n hi e yl t g i r n oi hs t a u s Aa e hw TL :C P T K Held

a

s k r o w l i v i c g n i d i v o r p o s l a s a l a i r e t a m e hs . t e gc nv i i y r l e p s pr ue sw so a t wf to n n ao ci i t l c p e pr Ae ed hn Ta .

b

. ess hmt t n re e ot m t l e dae r ee r dn g re a a ge wee ahr th n t ede n ea h bn t l l doa i at hao c t i si f e t l tb n eoa mni c r l ee p ed p r n g ea at y l en dl eg o t nm c i es nam noo c ot cee sr en e eo w r hps s t e n r o en i hi t t i td ,nn r ao e cc hl i t pd r upn FAa . tn trr i eo e f bede l mnl a u b n i r%g he cv i 2l i 1 e h o t t wGa o . n yeTno dhSsi t otGaa bs wc f a t fi ydon i e r t et ao od l a l t n rr e a a l t lpn u g a p genA a ero v r iel e es she abe t t tr c so a e a nnhh o wd t ctr d l l f Lu e e o d Cos hn Pce su Tts n ae o Ke t pwa t tmri r a u , np y hr T l t S eeg nG dvhi eotd l rr vGo a r on e f e o ci t s y c bat s As oti r S e .c on reh e n o ht i ht o ut t c a a r y cf u l fi o fba i t s d c t fi e o o a t l n e waae n e e rhb r tc ot I fesl e o nab puwa uPyv to gfi norm i yom t h t t t i i e c u s n reAa oh ef f t ho trt n c aoei o f r r oa t t mf n e oeer ctbc s ayno o s t i oe t t g s n ce n i nu i d daq l a el iel e. r e e h % vT t t8 r c n .

1 a eua r t rt dst a y n at h oT hi sc S a tcr sG n dak ae h r o cs ot a i a l e p bMwl p b AVfaa o s i eTta v hCnwl e TCee s :emm u vn h i rat s nesd even hoha eGty r rt pee h r h mt e t p he ot o ci hr awwp

(iii) Allied Digital Services Ltd. (TS-914-AAR-2018-NT)

Question Raised

tee c h aht t r t fl l n o i o t cyp t i el u hi b t d ae ti a l u he n t i t dhn eto t dc o nt na u Rhb At Aos d ebo . he so m t ,cgt e s i s mvfy o r re s y e s l e t r ldpi p a t nu ua n s t e c see ad h r oht t n otf ho ogt cfi g wn eo h i s t dn e o fi n i o l es p s lp ti a s uom usnm r d e d o i ped c at u l a t l np n f s O as m c :el e i tp c n c opu cAs Held

ltdei tn eeo draehg hi o t t t i t f t v a ns I g n oo l i e nl .e t ros tu i n dpcrry e oeelaq notdhpmn etsntp i s a t t e i i t d, s s u f d c s f n a bao a u r t f a b s h d t r ye f s e Ti n l a fo t .t vmor n e eoi tneruc o m e nml oe i t h aea h h a u t t cwi mrec t e a rere w es e ash ldh pb o te t eonr ne e t o p t d r cof l a . dsraiie h t e l % op c sh8 sei f d t e a i e R 1 n r r errb e e e A eo t ch t tA a h t n mn e o t r eo T ai u d cta nrneS i aonhG v t a f Voee c,o d o cr Tni e t emi t t Cel l e Croedt sl e h a n p e t t rb t a s tdoa e a a gamy i h t n c s ha v os te t e o o e i l ct l d h n dsn e t t l e a r e r e l c ao beta o l hp l r i eocat s b n e t Rgv e tn i i i oes An t r o i v t tgc Ai uv a a n n i e s s i t h h et es v t c k hh ttc r uaan t seo g olhe e r ,i r luay lew m p e n e n i t e a he i i hpc r t i n s etmtu r n ra i i r lq ut or r l ow Fs a cc epf

tee ea lr hh i t tha oi sws t shk datr ebro deow i l hwa v s oti n rnt i poI g .i %’ g2 sr n1 ko i e fry booh eww et lo r a a a r nt l i sa s g e a cnig r o i o i v n ‘ s r i s g e d e nn s ci i tn f m c aor y c r on . ff t t o n n raa te oi nc pe cf i l senvp kniip redgA t obe o dg we e anh i en gst he na t dehy h t b gRoRd uAnAe oAsAm hea r e t o hwh f t n, tr t et n e tp vnaa eec hg i t ,mp l n r n ee i e hrptb o e t vAnt r e uoh o on FGt t

R E T P A H C S I H T O T T N A V E L E R S G N I L U R E C N A V D A

,gs. y na% l i p 2 plw1 ubtf saco rcae r odt t n f n a taor c c e l an a h r i t n lco n i odus cass r e ah e e c rr h e n t ee hv o t ohc e h,we n h ,t wo s e si ty t a a a t fT ws I .S Rbt AucG s a Ar r o t ee t h ne m t l rob c eo r a si fk os v f nre e aol br ws nt k ofar i o so t s a g w e n w ui l a t qn n eoci hiei g j s Tsor r :ip o m r lo mi oaf t crc o ,r a n t r oe t i n t mo c erc r oa e f teh a l c b ha i t h dvw eot dmc uma l r it c nfn ooo c c n oe Rt i h Ac t A f u ro et s hs n t m ,or t c e c rt ao e r t fh n tt oc n cao trd t c n eo e j t cs b use skr r n eo o hw i t s u fal o fc lon a eo s urc rud t e i a a pn s der e eh l o itf a na t i e e dsh a awT— : ne.d y Omte r d aeu :s p l oc er hp n t i s oi t n do et i ha cd an t t u a o sf i e ht e cr i h c wn o pc mt n ue pm re oc f ne oh T i t . . a s h dt t l no r a ub e od f e nh ea t t e so r t t c nud one h ct h c ti a n wt e t n a mo y et i l ca t n gde nnn i ua d om i f v oer rh e Pt p



. d sw ke n . ie o nh rt o t u i in r t l wi oa a tf d re fu o o n g / o n u d t ego n o a d pi i f t o o t e a e r h csl i s h ec x l t a e s a ht t t r t fs t i e n v ha toi a t g o a g h n d n s ei t i n t n n e d f a o eb i e i h bf t t y sl t c it so p e e s pn mup d io dbu i a n Pi ts t c a d g C d en aj s Cn h t oi o i Rc n srd i u ne npv i l o o . i h n s r i s a i t s p e e r a s i l s i r o m be d o m i r ns t f af c b s a s e o i u e f t m g o h s c a t n gs c sea i a t t y h n i p l c t i h r n e y fyt a i r i a o a e e t l w l w d dc nnl s n ns aoi e c i a i l t a ah i r l b c p g g a n nT puec r . h i i As t e t y y d c l l n a engu p p p pf hono u ur tcir t , u t r c S Ss g o e r hnue r t t ss d r uab n Fwou t esso haan t nwd i tn dia , el y vt % l n 8 o e1 vu nq f i o see kst rna oor wCd .r le a a d ncn a i l g p a i t r o s ot e n oi h t sngt a na ei r we mT ewoS r cG e heno r t e ot i tt ht e a cl htu b t a a ri nhtv . s % otn e2 i dol s s1 e s i dcaf mu wwo dle e t c nc an t a a eoor r hcnt l t ni a s y i oc fl i o e c i r f r sae e e i hn m s h t a t e tb bmsa euahe hshth t Rcdt l r nAue o OAmh f

tckk rn de r ohaero o n rt ww ict i pe l t nte p m(p een osa nf e m f cl ebepoo i l h a n e ctugo n t i r,qit fe r e n o e a bhfoe o i ei t r sc r f r ni s uc uom r t iFi c o t t ap a .l mf f uokloyy . r a r c neot a r s s , s ae wn t e s s ti mh s e u e , o t cd s nr ng pe i n dnaerni u t eien pem b gyt ed o aaac y c e glelr ae oim ndrr l s enct e a e on tt sc t a n odai t h )c r we d ots te ,apfye r n t aleuki h t r b m v ca e r i o i o t s e l cv wc t p o s au t , pr ot e yc ae d n ebge rs hinreat l f u i h l i Tch i u t r c :i qen o tre t f p ooraae derrr e e sn b u ph a t u o t o c o hos o u l cr y r ugatn t srdya s r l e a sd u a r df t s nos c nn uuwe ai -

Questions raised

Para 11.3 111

11.3.1 Yogiraj Powertech Private Limited (2019-VIL-31-AAR) Question posed

Held





shifting of existing utilities,

11.3.2 Sterlite Technologies Limited (2019-VIL-161-AAR)

-

sr e o cf i e v l r b e i s g i dl ne ae sb ds ou oh gt d fn o a s’ e s i l k p r po u sW l ea hn t i g ri e r hO t ‘ e r ho wf t sc a a wt r Rn Ao ?

Ac% s ek2 r ho 1 t f ewo r oat e f ea e t r bu tT i nt S os i nG t s od e ce ud c ql u eud hoe Twr

n o i t c u r t s n o c e h. t t oc t a r dt an eo l dc l s u k or wo tw c aa r s t a n ow ch dc eu s os ps oa rd pn ea hy t t r te a p ho t r dp l e e hl b Ra Av Ao em hm Ti :n a f o

Held

t snc nr oe ia i tvht r c a oa n cc i o f ,mc i d t o efd e Ndos i n o nvo o i p i t dra o r epl p nnl a i et t f c s e e e nj dbi b ssr a a u ’hos s g e k n h r%i t o2n f w1oo f i s lo e a s i p nem t i o g a c i ms r r oTot ‘ ca h ,t mSn rGo d e die t et c v ec er hu r e t de s te a fb hroo t h s dcea r i l w u h e t hwa t I Rrne . oer Af hu A, t t e7 c n 1 h0 u i t r ,2ss t e r / i e t r h2i 1 o v t i r . t y uoc r FNa e

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, t s, r.sc demi a avemf oeh n rwtmi y ot ,ob s cu g H , b n dn . i e n n o i d i l o i l e t p i s . r t u pcr i e e beur y h p se ft b r D o t t s e n d N n r i h m e A ei t i yo T l r fl m e p S op n p r R f oeu a i E m e t D dos hun q es N t s eav t U nei clon i Y hlote v L s g p t e L ni nm pi ga r A p u i n C egu e i t n I l c T hbo l q t C ua l e oe A rtyt s t be R nbdy s h P i i t d df O earg l e s o i l T l n ni u e a y i S b t n t b h E i s I o c o v t n D i as i t o i t U s tc enmi T n r nfm S aaa a o cehc E m i h S no lt cso A p i tic C peh ak ntd a w a ln ea cl t s i a a t hr l t p e n t s g sdepnn a n i e i t l um rl e p a a i hot t d i u g t s s nq nn ,i s a s i e .eune cc e or hi et hT ne sa t ses a dh otw oyt gb n g a n ne c i i l y kp l ap p t pr uea sde enh but d den l ba u oo” t k ws r gk o nr i ow o l dwa n eei bhg t i dt r l o a“ u ohs t wd a tl d n ee ahr c e i Rd l p i pAs aAn o ec eh . ht % t e8 t,b1 s a utt hh oa wT nT ys .dS l i tlG r u n a oy mec a im p t r pn pi o t euae c cqi l nel p b e p a i H a l

. sst ol ce c ea s nur na qt ap n r Tneo ohc T Pt i s Ac . k s r en yt o bo ow i tr t c epaa c d j d oe o n l ra t d py u t yani t elas kesn nreo f t ro i c s ug t e nsm ai nua o do i ei s r ds a e s ri vh a tt wma r am,e h somt a cee t wds h ny ta w n ss agna cno i w lii t t p s y a pe t i atmr , en o o t ou hi h t Tt aau :l A l n a oe t i s h t t na i t e , s r y l o b p f pue usb shn t ri o ow i f t t n a c i l p p a e h t , t c a r t n o c e h t f o s m r e t e h t r e p s a t a : ho t t dn eo vt i r a e g s i bl ob o Re Ah At r ee hd Tn u s a w

tdyepsy a n l ebh ap t a av t s dp df ci i u b leeoees i h c l p u esgtp u l pr s n a at t giypp a ennnbuc i s t o i d a h n i e e n cb er t s ; e i i i s s l l y r e t m p bpeip n wp m p r p e i da e e ush e m u ewmset t o c t hsc p q ei i e e i t s u r ddbve mh t s r t n q u bcono e h o e e o i s uh gand w i m f r s g n r swen p o a ane i r h i y v Oo cah t u t r f Pf st q e ,ssd o e r e s o e v e t e g oh c d i eo , f e l i hn n oc r o v t i ga hor or n e d o t i g e ee r e uts f a h F u d i n s h l ho ett t s .l t a i c i lysahtw t l t a t a t m l p s n r a f h ,t pens u o m n i n i d u n p o o i p di s s o i l a s c t e t sc a coec i m n d a e h g i h t n r r v n t c su d t ea r s j dase n , a t r e n g i e sewo a c t n vn ehtc i n n t r omdti e a g r t o s i c n e i s u rv e i s r e b f u t o o e ods . ht , ot rhf d s n n n n p t e d r fe i ao e i o r e i o o , t e W t h g m o n t e t a ho t l r n g l yt.t r p l i f uaans io t d n p a m k a a f t n c rpconn s o a o i i R y e a o n i l t i l C P I t j t Aa p a tbp a t p n p . . . A m r a s amu a o eep cc ebi s hh ehul s Ttstspai

st e ki rs oo wp am o tc o na st a u wb ty. c ts ar d r eo t po n og or cp f t o c e y l eb l j p b ap uvu sos eme hmh t t tis a fa how t dny o l l i e p t ha p eu Rr s Acl Aoa p enc i hsn t a i ,w r d p i a ee s r h e e t r he ot f r se a eah htw c t al y nr p et vnp i ou Gc s

foo fg co n r uy o ppl rr t u p a t s s a t g ni n n onei e ciht t m rMte oess p f a i h ru rt wo of q t tfe o c s s. atnt a c r e ccut t a e i o i l j n r i s ooptr t r n p a cp aova b f e c o f e ur o e hh e stt n r y ae t l e yf p sc h bo a p t adt ug dt eaecsi n gdseen i p aaa sho r gr t e i no s r e n s ef vi onl i se i m t o a rs d v t e m wn e n ut i o te ph n c cqo aa e cd ct hdin i a h l a T p ewa pd. g eb n t afn oct i eou e t j s hnP no o e Ti rt op ti :t , a a t n r saeo a c r e i i t pc t f n a i en s el r l pesct a i a dclas n nScti a ahed t t h a nr t ei i oar hw i Ept t

-

Questions raised

-

c

112

Para 11.3

-

i.e.

11.3.3 NR Energy Solutions India Pvt. Ltd. (2019 VIL 168 AAR) Questions raised

Held:

a

b

-

11.3.4 Prasa Infocom & Power Solutions Pvt. Ltd. (Maharashtra AAR No. GST-ARA- 26/2019-20/B- 43)

-

t efee.yn hot ytu t m i a t r r nr ae oo oe di cp c hc eo et hb t da t ru a l tdp ua la an l e c e t o e l l nsTl h t b a n i S t c t i a G s a , k, r nvs ry t o o t i r oe n t n t me wv en o ilemmc R b l f E e mius a o T dv i k pfcr P o e i , A pteu oo d l e H qr or, w t C coteu p c c a s S eta sa a I h s r r ent H nt t a a h T n n r e t e y t o o c O f hc ,cn i ey T t l i c s a l s T eu nh np kt N i i r p q s A uoastt h V f a ts wt o E o a w , d f L n he l ei E ta t rou d t R s e i , n d g ud r S mr eeu r G t a dct oec N a p r n I eaneo a t r L r d t h a t U et el n en : R s odhrri on t t u cen E fnaco t h C i t s tee tt N c c n a s n d f A e a e aaaj ao V r c c t b i D i nwl a g l . u n A gc p p n i tpdosi ps p e e e w ae ,ahuho edtet,tl l to henhfr e T t e a o Te f m% vh .t lp et e :p r 8 h i

dt mu 1awl oqfpoe f ceoaHho t ec sr i e ej a r wb e u hts n t ee ,m h s t e pt ci i ua v qh r et e / s d l s e dd . hc t no ao sa sgat r dewn oh to ot i g ,c t e s a l rh k b ot r ao f vw to ec r a ma uf t f c emo uh i rt e tr t s dou t gnna e nar n i so c e e i f r c e h pi r t o e n evh i t n t a t i r do e a n ptns a a er a s e a l w epb e t hs ac t e a cr nfa t eol n vgp i o ec nr Gi .

fnohnl e eo r tt b o o i e t i i n t t w a hr a a o a v l l wp yl sl l o i a am r rt p mo t saps oj npui nm oai msfi rmf / ooeon , t er sa i scs ce e f e n ah o co ci pt i p i v sr v n e mr aur o o u ei e l sFs t a csa . a d ev ee we h ahr el ltnstc i a e a r d r t t t n w n s e n n i hl enaai t cs u cisi s dfhws aa t oit(e s , n w a s og dr dsg uo i t h s eufn oo Tg hto n i a t .o fd r y ta y el l a t i p i p pyd hp pu plh t p u q a u d/ pc s s l e i uh l e e r ts a hi he n rt gw re e w nd e tr mi o ha s n f t pea k b r i m s r u u/ y a oq ) ft l y wwe p yn r t etlfpa i u l r ci o l v s i omai . c el hprc y t a i n u t t n u l p a o r u i e aqosac e l v c e p a n r ee o es er i e hh r ha hp wp Tt t t .

t dc fn i a d ar rst n oi e f to gic. s nvee i t i hi c c c t i v ra r n e pc i e tn s n c of a an i o t r t s eae n c t i onrl i u ca p fp i emb u t a drs r a n d a en pal a enc s oas i d at aeo sl o a lbg waof t t s o en d r e i s e , r e s hl a i l t ep a tipp r a pu e ht as t a en dmr e e/e t e h t o t w n ne te t y ab m h t i t p r s i t d ou n e hqd e t e u u m t l an u c en er c he oo Tf cd .

c

-

b

-

a

Para 11.3

113

Held

GST

ON WORKS CONTRACT & OTHER CONSTRUCTION/EPC CONTRACTS Author : Sudipta Bhattacharjee , Rishabh Prasad , Abhishek Garg Edition

: 7th Edition

ISBN No

: 9789390585809

Date of Publication : March 2021 Weight (Kgs)

: 0.46

No. of papers

: 420

Rs. 950 | USD 44

Description This book provides a comprehensive coverage on GST implications on Works Contract and other construction/EPC contracts.

The Present Publication, authored by Sudipta Bhattacharjee, Rishab Prasad & Abhishek Garg, is the 7th Edition, and law stated in this book is amended up to 24-2-2021. The key features of this book are as follows:  Summary of key differences in Works Contract pre & post GST era  Relevant provisions on Works Contract under GST  Key Concepts & latest Case Laws on GST Works Contract  Several practical case studies & their implications on various sectors such as: l Oil & Gas Sector l Real Estate Sector l Road/Highway Projects l Ports l Thermal Power Generation l Large Manufacturing Plants l Large Water Supply Projects  Practical Strategies vis-a-vis Structuring of various types of Works Contract under GST  Best Practices for Tax Controversy Management under GST

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