Opinion: Refund in the case of inverted duty structure (IDS) arising in Works Contract Services covered under Para 6(a) of Schedule II is fully allowable and not blocked by Notification No. 15/2017 CT(R). The following could be the sample list of service providers who are eligible for a refund under inverted duty structure: 1. Contractors who are doing Govt. related construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of, a historical monument, archaeological site; canal, dam or other irrigation works; pipeline, conduit, or plant for (i) water supply (ii) water treatment, or (iii) sewerage treatment or disposal. 2. Contractors who are doing Govt related construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of a road, bridge, tunnel, or terminal for road transportation for use by the general public; original works pertaining to a scheme under Jawaharlal Nehru National Urban Renewal Mission or Rajiv Awaas Yojana or any other similar schemes, pollution control or effluent treatment plant, except located as a part of a factory; or a structure meant for funeral, burial or cremation of deceased. 3. who are doing construction, erection, commissioning, or installation of original works pertaining to railways, including monorail and metro; a single residential unit otherwise than as a part of a residential complex; low-cost houses, post-harvest storage infrastructure for agricultural produce including cold storage for such purposes; or mechanized food grain handling system, machinery or equipment for units processing agricultural produce as food stuff excluding alcoholic beverages. 4. Contractors who are doing Govt related construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession, a structure meant predominantly for use as (i) an educational, (ii) a clinical, or (iii) an art or cultural establishment; or a residential complex predominantly meant for self-use or the use of their employees or other persons specified in paragraph 3 of the Schedule III of the Central Goods and Services Tax Act, 2017. 5. Composite supply of works contract, involving predominantly earthwork (that is, constituting more than 75 per cent. of the value of the works contract) provided to the Central Government, State Government, Union territory, local authority, a Governmental Authority or a Government Entity. 6. Composite supply of works contract and associated services, in respect of offshore works contract relating to oil and gas exploration and production (E&P) in the offshore area beyond 12 nautical miles from the nearest point of the appropriate baseline. 7. Composite supply of works contract provided by a sub-contractor to the main contractor providing services specified works to the Central Government, State Government, Union territory, a local authority, a Governmental Authority or a Government Entity which are chargeable at 12% GST. 8. Composite supply of works contract provided by a sub-contractor to the main contractor providing predominantly earthwork to the Central Government, State Government, Union territory, a local authority, a Governmental Authority, or a Government Entity.
hi pls suggest in case get tendor from mcd and build the roads all material puchased by them only .. my confusion is should i take this under manufacuturing or charge gst 1% or treated as service provider charge gst 6% can i go for composition ?
Sir at 35.45 there was a question related to Earth Work. The query has not been replied clearly. A contractor for govt irrigation project says he is building a earth dam by piling soil as a bund and it is more than 75% earth work hence paying 5% tax
Thanks for sharing such valuable video...🙏🙏 Please clarify.. whether taxpayer rendering 18% GST of construction services, where he is eligible for ITC.. Also sales houses in affordable housing scheme where no ITC is available.. so how can he distinguished ITC already in his credit ledger while filing GSTR 3B..... So that no GST credit has been availed....?
For the first query, if that taxpayer is consumer then ITC is blocked u/s 17(5)(d) and if its the WC then available. For the 2nd query: Apply Rule 42 & 43.
Very good. I have a question. Under entry 11 (pure labour cntract) , suppose I construct one 4 storey building with 16 rooms building having single electric meter single water bill and under single person name in municipality record, will construction of such building will be assumed single residential unit and get exemption.
Sir what will be the sac code if service provide to railway like site cleaning, maintenance, repair, earth works, boundry wall etc. under single work order.
Sir mai nagar palika me safai plesment labour ka karay karta hu .GST nil rented bharta hu mere bil me GST nahi milta hai kyo ki municipal me GST exempted hai safai Kary pe.lekin GST inspector bol Raha hai ki aap ko labour pe 18 present GST Dena hoga nahi to mai aap ka GST registration cancel Kar dunga mujhe margdarshan deve
Sir if there is a total bill aounted rs 2500000 and the payment is made in part . First payment is rs 500000 credited in bank account but the portal showed 700000 ( 2 lacs are on hold ) in which amount im liable to pay tax 5 or l . ( real faced case ) Also can i pay tax on taxable value or gross value because if i pay tax on gross value the department taxen it as a gross value hence double taxation takes place . Also now the rate in works contract is 18% but i have a client whose bill is -- and its date of invoice is before the notification and part payment is received. What rate is applicable . CMA waheed quadir thanks kindly answer
Sir, I purchase on plot and given for construction to contractor to built independent single house carpet area 750 sqft in Non metropolitan city and cost 40 lakh. How much I am suppose to pay GST to contractor ?Please advise me sahab. thanks
Pure labour is exempt in case of single unit or beneficiary led individual houses Whereas The above exemption is not allowed if the supplier does contraction work as a whole, including labour or if such construction involves multiple units. Kindly highlight on this aspect whther pure labour services provided to rep is exempt
@@mmforyou thanks for immediate updates But your lectures are very much practical you not only teaching the student about theoretical aspect but also you providing the much practical aspects...
Mere Ghar ka 3200 sqft ka home construction ke Kam me architect aur contractor (dono ek hi hai), wo mujhse GST charge nahi kar raha Hain, lekin Sara material GST bill me manga Raha Hain, mai sare material ke liye GST pay kar raha hu, kya mai input tax credit awail karne ke liye us se gst bill le sakta hu, Mera bhi gst registration hai,
I have one question sir I'm a beginner contractor started now as a contractor if I got cement invoice on my gst number and steel invoice on my gst number should I pay gst for govt or without bills amount will be deducted
The vast majority of Civil contractors have not registered under GST as ITC is not available to a small time builder who does contract work for house work . So he recieves his payment as cash..and the government loses the gst! The builder in this case is not a promotor , meaning he does not own the land , and only constructs on the plot belonging to the end user. Please clarify if such a contractor can avail ITC?
