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TMI Blog2021 (1) TMI 565X X X X Extracts X X X X X X X X Extracts X X X X ..... for seeking Advance Ruling in respect of third parties or parties who are not directly connected to the applicant by way of supply of services or goods. The question raised here is not related to the agreement made by them with M/S. WAPCOS or the agreement made between M/s. WAPCOS and M/s. SSNNL but is related to the liability of GST on the consultancy services rendered by various consultancy agencies to SSNNL - the said question to be absolutely irrelevant, hypothetical and speculative which does not in anyway pertain to the services supplied/rendered by the applicant. The second question also irrelevant to the instant issue since it is connected to the first question. No decision can be given in view of the foregoing discussions. - GUJ/GAAR/R/83/2020 - - - Dated:- 17-9-2020 - SANJAY SAXENA AND MOHIT AGRAWAL MEMBER Present for the applicant : Shri Rajesh Bhatt, Director BRIEF FACTS The applicant M/s. Posiedon Hydro Infratech located at C-804, Titanium Square, Thaltej cross road, Ahmedabad, Gujarat are engaged in providing Consultancy services. The applicant has submitted that the Government of Gujarat established the Sardar Sarovar Narmada Nigam limite ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also requested to the appropriate authority to clarify the issue through an RTI application dated 27.05.2019. In reply to this application, the Assistant Commissioner, Ahmedabad vide RTI order No.07/2019-20, No.CCE-II/Dn-VI/RTI/Report/4/16-7 dated 14.06.2019 advised to file an application of Advance Ruling, as such clarification is not permissible under RTI Act and hence this application for Advance Ruling is filed. Copy of the RTI application and reply by the GST Division is enclosed. 3. The applicant has submitted that with this background, the relevant facts are as under: (1) The Government of Gujarat established the Sardar Sarovar Narmada Nigam Limited(SSNNL) as a wholly-owned Government Company under the provisions of the Companies Act, 1956 to take the execution of Sardar Sarovar Project an inter-state multi-purpose project of four states i.e. Madhya Pradesh, Maharashtra, Gujarat and Rajasthan with a terminal major dam on the river Narmada in Gujarat. (2) Sardar Sarovar NarmadaNigam ltd.(SSNNL) is executing Sardar Sarovar Narmada Project which is a major irrigation, multipurpose project as per the Central Water Commission(CWC)/Ministry of Water Resources(MoWR)c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r a Governmental authority or a Government entity 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. It is also important to note that entry no.3 of Article 243G is related to functions entrusted to a Panchayat which is specifically related to Minor Irrigation Scheme and Article 243W is in relation to any function entrusted to a Municipality. Roles of SSNNL is neither of a Panchayat nor of a Municipality. (b) Article 243W relates to Power, Authority and Responsibility of Municipality etc. One of the functions of SSNNL is providing bulk water through it s canal network. This is only bulk water supply from its canal network and not the distribution for domestic, industrial and commercial purposes. Even conveyance of raw water from the canal, treatment and distribution is made by the respective bodies and not by SSNNL. The role of SSNNL cannot fall under the ambit of the Article 243W of the Constitution. 4. The applicant has concluded his submission by stating that they understand that GST is applicable for all th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) dated 28.06.2017. Looking to the querries raised by the applicant, we feel the need to thoroughly go through the provisions of Section 97 of the CGST Act, 2017 which reads as under: 97. (1) An applicant desirous of obtaining an advance ruling under this Chapter may make an application in such form and manner and accompanied by such fee as may be prescribed, stating the question on which the advance ruling is sought. (2) The question on which the advance ruling is sought under this Act, shall be in respect of, (a) classification of any goods or services or both; (b) applicability of a notification issued under the provisions of this Act; (c) determination of time and value of supply of goods or services or both; (d) admissibility of input tax credit of tax paid or deemed to have been paid; (e) determination of the liability to pay tax on any goods or services or both; (f) whether applicant is required to be registered; (g) whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both, within the meaning of that term. 8. From the abov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dvance ruling sought by the applicant at (1) above, we find that the same is not related to the agreement made by them with M/S. WAPCOS or the agreement made between M/s. WAPCOS and M/s. SSNNL but is related to the liability of GST on the consultancy services rendered by various consultancy agencies to SSNNL. We find the said question to be absolutely irrelevant, hypothetical and speculative which does not in anyway pertain to the services supplied/rendered by the applicant. Although the applicant has narrated the facts of his agreement made with M/s. WAPCOS and agreement of M/s. WAPCOS with SSNNL and has also submitted the copies of the same, there is no question raised by them seeking Advance Ruling with regard to these agreements, their GST liability etc. which seems perplexing to us. We fail to understand how the applicant expects the Advance Ruling Authorities to answer or to decide on such a hypothetical question with regard to the GST liability on the consultancy services rendered by some third parties to SSNNL. Further, we find the second question also irrelevant to the instant issue since it is connected to the first question. In view of the above facts, we don t find it n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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