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The works contract awarded to applicant for construction of 599 residential quarters shall attract 18% GST.

Authority for Advance Ruling — Taxability on Construction of Residential Quarters – The applicant company M P Power Generating Co. Ltd is 100% Madhya Pradesh State Government Hold Company. The applicant entrusted the liability to construct 2 X 660 MV Shree Singaji Thermal Power Project Stage -II Khandwa on MP Power Generating Co. Ltd. The applicant has awarded contract to M/s Shreeji Infrastructure India Pvt Ltd towards construction of residential quarters at 2x660 MW Shree Singaji Thermal Power Project. An Advance Ruling has been sought in respect to the Rate applicable on the contract given to Shreeji Infrastructure India Pvt Ltd in the light of notification No. 11/2017 amended vide notification no. 20/2017, 24/2017 and 31/2017.
Held that:- The Hon’ble Authority for Advance Ruling held that the work contract awarded to Shreeji Infrastructure P.Ltd. for construction of 599 residential quarters at Shree Singaji Thennal Power Project Stage-II shall attract GST @18% under SAC 9954.—Madhya Pradesh Power Generating Company Limited, In Re… [2019] 14 TAXLOK.COM 092 (AAR-Madhya Pradesh)