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TMI Blog2020 (9) TMI 545X X X X Extracts X X X X X X X X Extracts X X X X ..... ontext of or in connection with . When two activities are directly linked to each other, then they are said to be in connection with or in the context of. The applicant has provided no evidence to establish that the activity of providing service of auditing, accounting, taxation to the SSNNL are provided in relation to the any function entrusted to a Panchayat under Article 243G of the Constitution or in relation to the function entrusted to a Municipality under Article 243W of the Constitution - The applicant, himself, in his submission, has stated that they understand that pure service as prescribe in the said Notification is available in relation to an activity/ function entrusted to a Panchayat or a Municipality under Article 243 G and 243W of the Constitution respectively. They are not providing any technical services/any related services for constructing of Dam, Canal or any other irrigation network of the company; that Service of maintenance of Accounts provided by them is not related to main function of the Company like water providing activity and to prepare the structure of Dam, Canal and other irrigation network of the Company; they do not provide any services which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice No. 230/2018-19 dated 04.07.2018 amounting to ₹ 1,38,680/- by charging CGST and SGST u/s. 9(1) of the CGST Act, 2017 and SGST Act, 2017. 4. The applicant submitted that they understand that the service provided to SSNNL by Invoice No. 230/2018-19 dated 04.07.2018 is not covered by the entry prescribed at Sr. No. 3 of Not. No.12/2017- CT (Rate) dated 28.06.2017. Description of service as provided in Sr. No. 3 of said Not. Is produced as under : Pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to the Central Government, State Government or Union territory or local authority or a Governmental authority by way of any activity in relation to any function entrusted to a Panchayat under Article 243G of the Constitution or in relation to any function entrusted to a Municipality under Article 243W of the Constitution. 5. The applicant submitted that they understands that pure service as prescribe in the said Notification is available in relation to an activity/ function entrusted to a Panchyat or a Municipality under Article 243 G and 243W of the Constitution respectively. To maintain the books of a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ri Sameer Siddhpuriya, Advocate appeared on behalf of the applicant and re-iterated the submission made in the Application. Discussion and Finding 12. We have considered the submissions made by the Applicant in their application for advance ruling. We have also considered the issue involved, on which advance ruling is sought by the applicant, relevant facts the applicant s interpretation of law. At the outset, we would like to state that the provisions of both the CGST Act and the GGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the GGST Act. 13. The applicant is engaged in providing services of auditing, accounting, taxation etc. They have been appointed for its professional service in respect of maintenance of Accounts and allied items of work in Segment III of M/s. Sardar Sarovar Narmada Nigam Ltd.(SSNNL). Further, it is submitted that SSNNL is incorporated under the Companies Act 1956 wherein 100% equity is owned by the Govt. of Gujarat. As per the provisions of Companies Act, 1956, company requires ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It remains to be examined whether the recipient of supply of services from the applicant i.e. SSNNL is a Governmental Authority or Government entity or not? 13.6 The clause 2(zf) of Notification No. 12/2017-Central Tax (Rate), dated 28-6-2017 defines the Governmental Authority as under: governmental authority has the same meaning as assigned to it in the Explanation to clause (16) of section 2 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017); 13.7 Explanation to Section 2(16) of the Integrated Goods and Services Tax Act, 2017 defines governmental authority as under: governmental authority means an authority or board or any other body, - (i) set up by an Act of Parliament or a State Legislature; or (ii) established by any Government, with ninety per cent, or more participation by way of equity or control, to carry out any function entrusted to a Panchayat under article 243G or to a municipality under article 243W of the Constitution. Further, the term Government Entity is defined in clause (zfa) of paragraph 2 of Notification No. 12/2017-Central Tax (Rate) as amended by Notification No. 32/2017-Central Tax (Rate), dated 13- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ries, including food processing industries. 9. Khadi, village and cottage industries. 10. Rural housing. 11. Drinking water. 12. Fuel and fodder. 13. Roads, culverts, bridges, ferries, waterways and other means of communication. 14. Rural electrification, including distribution of electricity. 15. Non-conventional energy sources. 16. Poverty alleviation programme. 17. Education, including primary and secondary schools. 18. Technical training and vocational education. 19. Adult and non-formal education. 20. Libraries. 21. Cultural activities. 22. Markets and fairs. 23. Health and sanitation, including hospitals, primary health centres and dispensaries. 24. Family welfare. 25. Women and child development. 26. Social welfare, including welfare of the handicapped and mentally retarded. 27. Welfare of the weaker sections, and in particular, of the Scheduled Castes and the Scheduled Tribes. 28. Public distribution system. 29. Maintenance of community assets. The list of functions entrusted to the municipalities under Article 243W of the Constitution of India is as under: 1. Urban planning including town planning. 2. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1988 (36) ELT 201 SC held that, The expression in relation to (so also pertaining to ), is a very broad expression, which pre-supposes another subject matter. These are words of comprehensiveness which might both have a direct significance as well as an indirect significance depending on the context . 16. The applicant has provided no evidence to establish that the activity of providing service of auditing, accounting, taxation to the SSNNL are provided in relation to the any function entrusted to a Panchayat under Article 243G of the Constitution or in relation to the function entrusted to a Municipality under Article 243W of the Constitution. 17. The applicant, himself, in his submission, has stated that they understand that pure service as prescribe in the said Notification is available in relation to an activity/ function entrusted to a Panchayat or a Municipality under Article 243 G and 243W of the Constitution respectively. They are not providing any technical services/any related services for constructing of Dam, Canal or any other irrigation network of the company; that Service of maintenance of Accounts provided by them is not related to main function of the Co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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