{"id":277664,"date":"2022-11-17T16:00:29","date_gmt":"2022-11-17T10:30:29","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=277664"},"modified":"2022-11-17T16:00:29","modified_gmt":"2022-11-17T10:30:29","slug":"wbaar-services-of-shifting-electrical-utilities-cannot-be-regarded-as-services-by-way-of-construction-of-road-legal-research-legal-news-updates","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2022\/11\/17\/wbaar-services-of-shifting-electrical-utilities-cannot-be-regarded-as-services-by-way-of-construction-of-road-legal-research-legal-news-updates\/","title":{"rendered":"AAR [West Bengal] | Services of shifting electrical utilities cannot be regarded as services by way of construction of road"},"content":{"rendered":"<div style=\"text-align: justify; line-height: 150%;\">\n<p style=\"text-indent: 18pt;\">&#160; &#160;<\/p>\n<p style=\"text-indent: 18pt; margin-bottom: 3%;\"><b>Authority for Advance Ruling (West Bengal)<\/b>: In an application filed for seeking advance ruling on whether the work of shifting of electrical utilities can be regarded as services provided by way of construction of road or not and whether the said activities get covered under serial number 3(iv)(a) of the <a href=\"http:\/\/www.scconline.com\/DocumentLink\/9Lj6b0d7\">Notification No. 11\/2017-Central Tax (Rate)<\/a>, the two-member bench of Brajesh Kumar Singh and Joyjit Banik has held that providing services of shifting of electrical utilities cannot be regarded as services by way of construction of road and the said activity is not covered under serial number 3(iv)(a) of the above- mentioned Notification.<\/p>\n<p style=\"text-indent: 18pt; margin-bottom: 3%;\">In this case, the applicant has entered a sub-contract for shifting of electrical utilities in respect of the contract for construction of National Highway in West Bengal, in the agreement made between <i>National Highway Authority of India<\/i> and <i>M\/s KCC Buildcon Pvt. Ltd.<\/i> (&#8216;KCC Buildcon&#8217;)<\/p>\n<p style=\"text-indent: 18pt; margin-bottom: 3%;\">The Authority relied on Section 2(93) of the Goods and Services Act (&#8216;GST Act&#8217;) and said that the applicant has entered into the agreement with KCC Buildcon (main contractor) for shifting of electrical utilities and for this work, the main contractor is liable to pay the consideration to the applicant. So, in terms of Section 2(93)(a), there can be no dispute that the applicant is supplying the services to KCC Buildcon and not to NHAI. Thus, it rejected the applicant&#8217;s contention that he is a subcontractor for NHAI, providing services of a works contract.<\/p>\n<p style=\"text-indent: 18pt; margin-bottom: 3%;\">The Authority said that the terms and condition of the agreement made between NHAI, and the contractor stipulates that the cost of such shifting shall be reimbursed by NHAI to the contractor, this indicates the independent nature of the work.<\/p>\n<p style=\"text-indent: 18pt; margin-bottom: 3%;\">The Authority relied on <i>Gaurish Sharma, In re<\/i><a id=\"fnref1\" href=\"#fn1\" title=\"1. Advance Ruling No. RAJ\/AAR\/2019-20\/34\"><sup>1<\/sup><\/a>, wherein it was observed that the proposed activity carried out by the applicant is of shifting or erection of 11 kilo volts and low-tension lines only and the same cannot be categorised as construction of road as classified under entry number 3(iv)(a) of the <a href=\"http:\/\/www.scconline.com\/DocumentLink\/9Lj6b0d7\">Notification No. 11\/2017-Central Tax (Rate)<\/a>. Further, it was observed that since such cost of the aforesaid activity will be borne by the authority or by the entity owning such utility, therefore such payment of above-mentioned activity is not the part of the main contract i.e., construction of road as awarded to main contractor by NHAI. Thus, there establish no nexus between the main contract awarded for construction of road by the NHAI and the work proposed to be undertaken by the applicant.<\/p>\n<p style=\"text-indent: 18pt; margin-bottom: 3%;\">The Authority said that the activities carried out by the applicant in the instant case is identical with the case of <i>Gaurish Sharma<\/i> (supra) and that providing services of shifting of electrical utilities cannot be regarded as services by way of construction of road.<\/p>\n<p style=\"text-indent: 18pt; margin-bottom: 3%;\">[<span style=\"font-weight: bold; color: #632423;\">Shree Powertech, In re, <a href=\"http:\/\/www.scconline.com\/DocumentLink\/3gDdt1mM\">2022 SCC OnLine WB AAR-GST 2<\/a>, decided on 21-10-2022<\/span>]<\/p>\n<hr\/>\n<p>Advocates who appeared in this case :<\/p>\n<p style=\"text-indent: 18pt;\">Chartered Accountant Rishabh Mishra;<\/p>\n<p style=\"text-indent: 18pt;\">Chartered Accountant Arup Dasgupta.<\/p>\n<hr\/>\n<p style=\"text-indent: 18pt;\"><strong><span style=\"color: #000080;\">*Apoorva Goel, Editorial Assistant has reported this brief.<\/span><\/strong><\/p>\n<hr\/>\n<\/div>\n<p style=\"margin-left: 18pt; text-indent: -18pt;\"><a id=\"fn1\" href=\"#fnref1\">1.<\/a> Advance Ruling No. RAJ\/AAR\/2019-20\/34<\/p>\n","protected":false},"excerpt":{"rendered":"<p>&#160; &#160; Authority for Advance Ruling (West Bengal): In an application filed for seeking advance ruling on whether the work of shifting 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Rulings","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/aar\/"},"img":{"alt_text":"AAR","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":268009,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/06\/06\/schools-are-not-liable-to-pay-gst-on-canteen-and-transportation-services-furnished-by-schools\/","url_meta":{"origin":277664,"position":1},"title":"AAR | Schools are not liable to pay GST on canteen and transportation services furnished by schools","author":"Editor","date":"June 6, 2022","format":false,"excerpt":"Maharashtra Authority of Advance Ruling (AAR): The Coram comprising Rajiv Magoo (Member) and T.R. Ramnani (Member) has noted that the schools are not liable to pay GST on the canteen and the transportation services that are furnished by them. Factual Background: The applicant herein is registered under the Goods and\u2026","rel":"","context":"In &quot;Advance Rulings&quot;","block_context":{"text":"Advance Rulings","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/aar\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":342454,"url":"https:\/\/www.scconline.com\/blog\/post\/2025\/02\/27\/rvnl-liable-to-be-taxed-at-12-gst-and-not-18-for-railway-contracts-madras-hc\/","url_meta":{"origin":277664,"position":2},"title":"RVNL is liable to be taxed at concessional rate of 12% GST, and not 18% for railway work contracts: Madras HC","author":"Arushi","date":"February 27, 2025","format":false,"excerpt":"After applying the definition of Railway as defined under the Railways Act, 1989, to the contract between the petitioner and RVNL, it would constitute that the work specified under the contract is the original work pertaining to railway for the purpose of the subject notification and thus, covered under Serial\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Madras High Court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Madras-High-Court.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Madras-High-Court.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Madras-High-Court.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Madras-High-Court.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":253525,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/09\/01\/gst-3\/","url_meta":{"origin":277664,"position":3},"title":"MahaGST | Whether activity of providing hostel to students on rent is taxable or not? If yes, under which exemption | Read detailed report","author":"Bhumika Indulia","date":"September 1, 2021","format":false,"excerpt":"Maharashtra Authority for Advance Ruling (MahaGST): The Bench of Rajiv Magoo, Joint Commissioner of Central Tax and T.R. Ramnani, Joint Commissioner of State Tax decided that GST is exempted on Hostel Rent of less than Rs 1000 per day per student. Questions for Consideration: Whether the activity of providing the\u2026","rel":"","context":"In &quot;Advance Rulings&quot;","block_context":{"text":"Advance Rulings","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/aar\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-..jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-..jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-..jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-..jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-..jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":213830,"url":"https:\/\/www.scconline.com\/blog\/post\/2019\/04\/22\/aar-executive-development-programme-offered-by-iim-b-and-the-supply-of-online-educational-journals-or-periodicals-to-iim-b-not-exempted-from-gst\/","url_meta":{"origin":277664,"position":4},"title":"AAR | Executive Development Programme offered by IIM-B and the supply of online educational journals or periodicals to IIM-B not exempted from GST","author":"Bhumika Indulia","date":"April 22, 2019","format":false,"excerpt":"Authority on Advance Rulings (GST), Karnataka:\u00a0A Bench of Harish Dharnia, Additional Commissioner of Central Excise (Member-Central Excise) and Dr Ravi Prasad M.P., Joint Commissioner of Commercial Tax (Member-State Tax) ruled that the long-duration Post-Graduate Diploma\/Degree Programmes offered by the India Institute of Management, Bengaluru, other than those specifically mentioned in\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":278748,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/11\/29\/taaar-sub-contractor-not-eligible-for-tax-exemption-on-pre-and-post-examination-services-provided-to-an-educational-institution-legal-research-legal-news-updates\/","url_meta":{"origin":277664,"position":5},"title":"AAAR (Telangana) | Sub Contractor not eligible fortaxexemption on pre and post examination services provided to an educational institution","author":"Editor","date":"November 29, 2022","format":false,"excerpt":"\u00a0 \u00a0 Appellate Authority for Advance Ruling (Telangana): In an appeal against the ruling of the Telangana Authority for Advance Ruling (\u2018TAAAR\u2019), the two -member bench of Neetu Prasad and BV Sivanaga Kumari has said that the exemption would be available when the services are provided to an educational institution\u2026","rel":"","context":"In &quot;Advance Rulings&quot;","block_context":{"text":"Advance Rulings","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/aar\/"},"img":{"alt_text":"Appellate Authority for Advance Ruling 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