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Punjab AAR in the case of S.P. Singla Constructions Pvt. Ltd.

Mar 23, 2020 by ConsultEase Administrator in GST Litigation

Table of Contents

Case Covered:

S.P. Singla Constructions Pvt. Ltd.

Facts of the case:

M/s. S.P. Singla Constructions Pvt. Ltd.(Applicant) is engaged in the business of construction, erection, commissioning and completion of bridges. The applicant is situated in the State of Punjab in Sangrur at its premises H No. 4408, Sunami Gate, Sangrur- 148001 and is registered under the Central Goods and Services Tax Act, 2017 (CGST Act) vide GSTIN No. 03AAGCS5773B1ZK.

The applicant is engaged as a sub-contractor to the main Contractors who have been awarded the construction contracts pertaining to construction/widening of roads by the Government/ Government Entities such as the National Highway Authority of India (NHAI). In some cases, the Applicant is also appointed as the Main Contractor for carrying out the activity of construction, erection, commissioning, installation of bridges by the Government/ Government Entities. However, vide the present application, the Applicant is seeking Advance Ruling on the classification of services supplied by it under the contracts of construction, erection, commissioning, installation of bridges wherein it has been engaged as a sub-contractor.

Observations:

It is observed that the queries of the applicant in para III are related to the question of classification of the ‘Works Contract’ services pertaining to construction, erection, commissioning and completion of ‘Bridges’ p0rovided by the applicant as a sub-contractor to the Contactors who have been awarded the construction contract pertaining to construction/ widening of roads by the Government Entities falls under the ambit of Section 97(2)(a)- classification of any goods or services or both. Hence, the application of the applicant is eligible for a ruling by the Punjab State Advance Ruling Authority.

In the present case, the applicant has sought advance ruling only in respect of a situation where the main contractor is providing works contract services in respect of construction/ widening of roads for NHAI, which are not covered under by entry at Serial No. 3 (iii), (vi) and (vii) but are covered only under entry at Serial No. 3(iv).