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TMI Blog2019 (9) TMI 819X X X X Extracts X X X X X X X X Extracts X X X X ..... , and not to the applicant. Thus the applicant is not a person competent to apply for ruling as provided under Section 95 of the GST Act. The Application in GST ARA form No. 01 of Ajwani Infrastructure Pvt. Ltd, vide reference ARA No. 138 dated 23.03.201 is a rejected as being not maintainable. - GST-ARA-138/2018-19/B-89 - - - Dated:- 20-8-2019 - SHRI B. TIMOTHY, AND SHRI B.V. BORHADE, MEMBER PROCEEDINGS (under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as the CGST Act and MGST Act ] by M/s. AJWANI INFRASTRUCTURE PRIVATE LIMITED, the applicant, seeking an advance ruling in respect of the following questions. 1. GST Rate on the work of Development of Infrastructure facility for Passenger Water Transport Terminal at Nerul, Navi Mumbai awarded to M/s. Ajwani Karawal (JV). 2. Will the activity fall under chapter heading 9954 (construction service) with serial no.3(iv)(a) or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erminal facility at Navi Mumbai is entrusted to CIDCO Ltd. b. Main objective of developing infrastructure is to promote inland water transport service around Mumbai. c. The Water transport facility involves construction of water transport terminal and operation maintenance of water transport services. The Construction of water transport terminal is responsibility of CIDCO of Maharashtra Limited. However, the operation and maintenance of this facility is responsibility of Maharashtra Maritime Board (MMB). Thus CIDCO has awarded this construction contract to Ajwani-Kargwal Joint Venture and scope of work is specifically defined for construction only. Ajwani Infrastructure Pvt Ltd Service Profile: Established in 1986, Ajwani Infrastructure Pvt. Ltd. is one of the leaders in the infrastructure sector of civil and construction industry in India. We provide high quality and timely infrastructure services, using state-of-the-art machinery and latest technology. As one of the most trusted and reliable infrastructure development organizations in Maharashtra, we have successfully executed several specialized projects in Pune Mumbai. We ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent Entity means an authority or a board or any other body including a society, trust , corporation, i) set up by an Act of Parliament or State Legislature; or ii) established by any Government, with 90 per cent. or more participation by way of equity or control, to carry out a function entrusted by the Central Government, State Government, Union Territory or a local authority. . CIDCO of Maharashtra Limited has been covered under the definition of term Government Entity as per Notification No. 31/2017-Central Tax Rate) dated 13th October 2017 as per the Maharashtra Authority of Advance Ruling No. GST-ARA-51/2018-19/B dated 3rd October 2018 in the case of Leena Power Tech Engineers Pvt. Ltd. = 2018 (12) TMI 591 - AUTHORITY FOR ADVANCE RULING, MAHARASHTRA As per Notification No. 11/2017-CentraI Tax (Rate) dated 28th June, 2017: works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, supplied by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of, - (a) a road, bridge, tunnel, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... %) w.e.f. 21st September, 2017. 5. Further, as per Advance Ruling NO. GST-ARA-51/2018-19/B-124, Dated 3rd October, 2018, MAHARASHTRA AUTHORITY FOR ADVANCE RULING in case of LEENA POWER TECH ENGINEERS PVT LTD = 2018 (12) TMI 591 - AUTHORITY FOR ADVANCE RULING, MAHARASHTRA , it was observed and held that, CIDCO is a government entity and thus the original works constructed by the Applicant is meant predominantly for use other than commerce, Industry, Business or profession so as to qualify for 12% GST rate as per Notification No. 24/2017-Central Tax (Rate) dated 21 st September, 2017 read with Notification No. 31/2017-Central Tax (Rate) dated 13 th October, 2017. The full ruling is attached herewith with the application for reference. 03. CONTENTION AS PER THE CONCERNED OFFICER No written submission have been made by the jurisdictional office. 04. HEARING Preliminary hearing in the matter was held on 16.04.2019. Ms. Monu Verma, C.A. Sh. Pranav Mehta, C.A. and Sh. Prakash Mehta, Advocate appeared requested for admission of their application. At outset, it was brought to their notice that contract is not awarded ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (b) Appellate Authority means the Appellate Authority for Advance Ruling referred to in section 99; (c) applicant means any person registered or desirous of obtaining registration under this Act; (d) application means an application made to the Authority under sub-section (1) of section 97; (e) Authority means the Authority for Advance Ruling referred to in section 96. From the submissions made by the applicant we find that it is the Joint Venture Company and not the applicant which has been awarded the contract and therefore supply of goods or services or both being undertaken or proposed to be undertaken will be by the Joint Venture Company, and not the applicant. Thus the person who can make such application is the Joint Venture Company since as per existing laws of the land, a Joint Venture Company, which is formed by 2 or more entities have a separate existence than that of the said entities. We also find that CIDCO has awarded the construction contract of the project of Development of Infrastructure facility for Passen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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