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KABABHAI POPATBHAI SAVALIA (SHREEJI EARTH MOVERS)
(Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

SANJAY SAXENA
ARUN RICHARD
Pet. Counsel
R.b. Rakholia
Res. Counsel
---

Petitioner / Applicant

KABABHAI POPATBHAI SAVALIA (SHREEJI EARTH MOVERS)
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Gujrat

Date Aug 11, 2021
Order No.

GUJ/GAAR/R/43/2021

Citation

2021(8) TAXREPLY 5010
Original Order
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ORDER

BRIEF FACTS: The applicant M/s. Shreeji Earth Movers, Village-Kolithad, Taluka-Gondal, Rajkot-360311 is engaged in providing works contract service directly to sub-contractors who execute the contract with the main contractor for original contract work with the irrigation department(State of Gujarat). The applicant has filed the present application to seek clarification for the rate of tax to be levied from the sub-contractor for original contract work pertaining to irrigation and construction work (works contract). The applicant submits that they should be charged 12% GST only and not 18% as applicable in other cases. 2. The applicant submits that JSIW Infrastructure pvt.ltd. has received the original contract from the irrigation department (State of Gujarat) for the construction of pumping station at 161.03 km. near Jalansar and supplying and laying MS pipeline of 2650 mm. Diameter to 600 mm dia from Ch.146.383(UND-III) to 216.053 km with branches for moh and sorathi with ....

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