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TMI Blog2020 (1) TMI 1429X X X X Extracts X X X X X X X X Extracts X X X X ..... entity as Government Entity wherein 90 per cent or more participation by way of equity or control is held by the Government - In the instant case, direct equity held by the Government in M/s. UPPTCL is 83.72% and remaining 16.28 % is held indirectly by the Government through a company in which 100% equity is held by the Government. Another situation envisaged by the Notification No. 11/2017- Central Tax (Rate) dated 28th June 2017 (as amended) is the control held by the Government - the applicant fulfills the condition established by any Government with 90 percent or more participation by way of equity or control as given in the Notification No. 11/2017 - Central Tax (Rate) dated 28th June 2017 (as amended). The applicant is covered under the definition of the term 'Government Entity' in terms of Notification No. 11/2017- Central Tax (Rate) dated 28th June 2017, as amended by Notification No. 31/2017- Central Tax (Rate) dated 13 th October 2017. - Order No. 50 - - - Dated:- 17-1-2020 - AJAY KUAMR MISRA AND DINESH KUMAR VERMA, MEMBER PROCEEDING OF THE AUTHORITY FOR ADVANCE RULING U/S. 98 OF THE GOODS AND SERVICES TAX ACT, 2017 Sub:- GST ACT, 2017 - Ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10 i.e. Uttar Pradesh Electricity Reform (Transfer of Transmission and related activities including the assets Liabilities and related proceeding) Scheme, 2010, issued by Urja Anubhag-2, the Government of Uttar Pradesh vide Power conferred Under Sub-Section (4) of Section 131 of the Electricity Act 2003( Act No 36 of 2003) and in partial modification of Scheme formulated under Section 23 of The of Uttar Pradesh Electricity Reform Act, 1999 (Uttar Pradesh Act No 24 of 1999), the Government of Uttar Pradesh issued Provision Transfer Scheme for Transfer of Transmission and related activities including the assets Liabilities and related proceeding from UPPCL to the applicant along with determination of terms and conditions of Incorporation, according to which in the Context of Transmission Undertaking (the applicant), Unless stated otherwise by the state Government and/or UPPCL, the entire Assets, Liabilities and Proceeding related to transmission shall provisionally vest in the transmission undertaking. The applicant has started functioning / operating, independently with effect from 01.04.2007. The applicant is a state transmission Utility in terms of Section 39 of the Electricit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. vi. To undertake planning and coordination activities of the power system and the works connected with among other Generation, Transmission, Distribution the Electricity requirements in the state and NRPC region, Load-Dispatch functions and such other functions as may be assigned to the Company by law or otherwise by Government Govt./ SERC/CERC. 6.5) Accordingly the applicant has submitted that they are entirely established and owned by the State Government and they perform the functions entrusted to them by the State Government and accordingly covered by the definition of Government Entity as per the Notification No. 31/2017-Central Tax (Rate) dated 13th October 2017. 7) The application for advance ruling was forwarded to the Jurisdictional GST Officer to offer his comments/ views/ verification report on the matter, but no report was received from the jurisdictional GST Officer. 8) The applicant was granted a personal hearing on 15th January 2020. Shri Chetan Garg, Accounts Officer and Sh. Prakhar Gupta, Authorized representatives of the applicant, appeared for hearing on behalf of the applicant. During the course of personal hearing, they reiterated the sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry out a function entrusted by the Central Government, State Government, Union Territory or a local authority. 13) Now the first question before us is to decide whether the applicant is either set up by an act of Parliament or state legislature, or, established by any Government. The term Government has been defined under sub Section 53 of Section 2 of UPGST Act, 2017 as, Government means Government of Uttar Pradesh. 14) Further, Section 39 of the Electricity Act, 2003 defines the term State Transmission Utility and functions as : (1) The State Government may notify the Board or a Government company as the State Transmission Utility: Provided that the State Transmission Utility shall not engage in the business of trading in electricity: Provided further that the State Government may transfer, and vest any property, interest in property, rights and liabilities connected with, and personnel involved in transmission of electricity, of such State Transmission Utility, to a company or companies to be incorporated under the Companies Act, 1956 to function as transmission licensee through a transfer scheme to be effected in the manner specified under Part XIII ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nding anything contained in this section, where,- (a) the transfer scheme involves the transfer of any property or rights to any person or undertaking not wholly owned by the State Government, the scheme shall give effect to the transfer only for fair value to be paid by the transferee to the State Government; (b) a transaction of any description is effected in pursuance of a transfer scheme, it shall be binding on all persons including third parties and even if such persons or third parties have not consented to it. (4) The State Government may, after consulting the Government company or company or companies being State Transmission Utility or generating company or transmission licensee or distribution licensee, referred to in sub-section (2) (hereinafter referred to as the transferor), require such transferor to draw up a transfer scheme to vest in a transferee being any other generating company or transmission licensee or distribution licensee, the property, interest in property, rights and liabilities which have been vested in the transferor under this section, and publish such scheme as statutory transfer scheme under this Act. Accordingly, in terms of provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i. To acquire, establish, construct, take over, erect, lay, operate, run, manage, hire, lease, buy, sell, maintain, enlarge, alter, renovate, modernize, work and use electrical transmission lines and/or network through extra high voltage, high voltage and associated sub-stations, cables, wires, connected with transmission ancillary services, telecommunication and telemetering equipment in the State of U.P. and elsewhere. To undertake, for and on behalf of others the erection, operation, maintenance, management of extra high voltage, high voltage transmission lines and associated sub-stations, equipment, apparatus, cables and wires. ii. To execute agreements for transmission of power to distribution companies and other persons and to coordinate, aid and advise on the activities of other companies and concerns, including subsidiaries, associates and affiliates engaged in transmission of wheeling of electrical energy. iii. To undertake the functioning of State Load Dispatch Centre in terms of Electricity Act,2003. iv. To schedule and dispatch generation of all units connected to the State power system including the centrally owned generating stations, in respect of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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