9911796707
TMI Blog2021 (3) TMI 198X X X X Extracts X X X X X X X X Extracts X X X X ..... F1ZB) has filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules. 2. At the outset, it is made clear that the provisions of both the CGST Act and the TGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to any dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the TGST Act. Further, for the purposes of this Advance Ruling, the expression 'GST Act' would be a common reference to both CGST Act and TGST Act. 3. It is observed that the queries raised by the applicant fall within the ambit of Section 97 of the GST ACT. The Applicant enclosed copies of challans as proof of payment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o them. d. The applicant brought to the notice of this Authority that the Questions raised in the instant application were decided by the Authority for Advance Ruling, Andhra Pradesh under the provisions of GST Act. A copy of the order was filed for perusal at the time of personal hearing. 5. Questions raised: The applicant seeks Advance Ruling in respect of the following issues; 1. (a) Whether in the terms and conditions of the following contracts that the applicant entered into with the contractee therein, the 'supply of service' involved therein would amounts to a supply to Government, Government Agency or Government Entity in terms of the Notification No.20 dated:22.08.2017, Notification No. 32, dated:13.10.2017? (b) What would ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... jurisdictional officer to offer their remarks as per the Section 98(1) of TSGST Act, 2017. The opinion of the jurisdictional authority is as under: * As per Not. No. 31/2017 - Central Tax (Rate), dated 13.10.2017 issued under CGST Act, 2017, the Government Entity is defined as under : "Government 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 90per 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." * The concessional Rate of 6% CGST provided in Notification no.1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y can be ascertained from a particular work if that particular work is being carried out by such Government/ Agency/Entity on non-commercial basis. 7. Personal Hearing: The Authorised representative of the unit namely Sri. D. Dastagiri, Accountant, attended the personal hearing held on 20-01-2019. However due to administrative exigencies, the Orders were not released. Further Government G.o. Rt.No.312, Revenue (CT.II) Department, Dt. 05.11.2019 have appointed Sri B. Raghu Kiran, IRS, Joint Commissioner(Central Tax) as member in place of Sri V. Srinivas, IRS, Additional Commissioner(Central Tax). Hence another notice was issued to the applicant to appear for Personnel Hearing on 20.01.2020. Authorised representative Sri. D. Dastagiri, Acco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Schedule III of the Telangana Goods and Services Tax Act, 2017 6 - As can be seen from the above, Sl.No. 3 (vi) (a) is the relevant entry to the present issue which prescribes GST rate of 12% (6% CGST + 6% SGST)in r/o services provided to the Central Government, State Government, Union Territory, a local authority, a Governmental Authority or a Government Entity by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession. Thus to attract rate of tax @12% under Sl. No. 3(vi)(a), the specified service should primarily be p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... services supplied by the applicant are for the works which are used for other than commerce, industry, or any other business or profession. As per the details furnished by the applicant in the Annexure -II enclosed to the application, the works undertaken are for execution/implementation of various projects for (i) Capacitor Bank Works in Nalgonda etc.; (ii) HVDS-High Voltage Distribution Systems in Suryapet used for agricultural feeders. The applicant further stated that the Government of Telangana is reimbursing the money to M/s TSSPDCL on behalf of the customers for agricultural services rendered. Thus, M/s TSSPDCL is not rendering any non-commercial services in as much as they are getting reimbursed for their activity on behalf of their ..... X X X X Extracts X X X X X X X X Extracts X X X X
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