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TMI Blog2021 (6) TMI 83X X X X Extracts X X X X X X X X Extracts X X X X ..... 017- Central Tax (Rate) both dated 13.10.2017 since it has been set up by an Act of Parliament with 100% control to carry out the function entrusted by the Government. This Ruling is valid subject to the provisions under Section 103 until and unless declared void under Section 104(1) of the GST Act. - Case Number 02 of 2021 Order Number 01/WBAAR/2021-22 - - - Dated:- 3-5-2021 - MS. SUSMITA BHATTACHARYA, AND MR JOYJIT BANIK, MEMBER Applicant s representative heard : Sri Harsh Gadodia, Authorised Representative Smt Nirja Jain, Authorised Representative Preamble A person within the ambit of Section 100 (1) of the Central Goods and Services Act, 2017 or West Bengal Goods and Services Act, 2017 (hereinafter collectively called the GST Act ), if aggrieved by this Ruling, may appeal against it before the West Bengal Appellate Authority for Advance Ruling, constituted under Section 99 of the West Bengal Goods and Services Act, 2017, within a period of thirty days from the date of communication of this Ruling, or within such further time as mentioned in the proviso to Section 100 (2) of the GST Act. Every such appeal shall be filed in accordance with Section 100 (3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant has appeared and stated that the applicant desires to seek clarification whether the term Government Entity is applicable to Damodar Valley Corporation or not and since the term has been defined in Notification No.31/2017-Central Tax (Rate) as well as Notification No.32/2017-Central Tax (Rate) both dated 13.10.2017, he will furnish a written submission in respect of applicability of Notification No. 32/2017- Central Tax (Rate) dated 13.10.2017 for the purpose of obtaining advance ruling. 1.6 Notification No.12/2017- Central Tax (Rate), dated the 28th June, 2017 has been amended from time to time and entry serial number 9C has been inserted vide Notification No.32/2017-Central Tax (Rate) dated 13.10.2017 which, for the sake of conveniences, is reproduced below: Sl.No. Chapter, Section, Heading, Group or Service Code (Tariff) Description of services Rate (per cent) Condition 9C Chapter 99 Supply of service by a Government Entity to Central Government, State Government, Union territory, local authority or any person spec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ating Government on specified date: Each participating Government shall provide its share of the capital on the dates specified by the Corporation and if any Government fails to provide such share on such dates the Corporation may raise loan to make up the deficit at the cost of the Government concerned. 2.5 With regard to finance, the applicant has referred to section 27 of the DVC Act which reads as follows: Expenditure till the Corporation is established: All expenditure incurred by the Central Government for and in connection with the establishment of the Corporation up to the date of its establishment shall be treated as the capital provided by the Central Government to the Corporation and such capital shall be adjusted between the participating Governments in accordance with the provisions of sections 30 to 36. 2.6 The authorised representative of the applicant, in support of his argument, has referred to Page 95 of the Annual Financial Statement for the period 2019-20 wherefrom it is noticed that the total capital for the financial year 2019-20 stands shared between the three participating Governments. 2.7 With regard to function carried out by the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... carry out its functions, or follow the directions issued by the Central Government under this Act, the Central Government shall have the power to remove the Chairman and the members of the Corporation and appoint a Chairman and members in their places. 2.10 It has been submitted by the applicant that a Memorandum of Agreement (MoA, for short) has been made on 04.11.2016 between the Ministry of Water Resources, River Development Ganga Rejuvenation, Government of India and the Damodar Valley Corporation, an autonomous organisation of the Government of India under Ministry of power for the implementation of National Hydrology Project (NHP) from 2016-17 to 2023-24 as a Central sector scheme. 2.11 According to the said MoA, the Ministry of Water Resources, River Development Ganga Rejuvenation, Government of India agrees to provide central assistance (Grants) under different activities for the completion of project targets subject to certain conditions. 2.12 The applicant has stated further that he has established the Soil Conservation Training Centre at Hazaribag under the assistance of Natural Resource Management Division, Department of Agriculture Co-operation, Minist ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Legislature. o Sub-section (1) and (1A) of section 4 of the DVC Act, as amended, states as under: (1) The Corporation shall consist of- (a) a Chairman; (b) a member (technical) and a member (finance); (c) one representative from the Central Government; (d) two representatives one each from the State Government of Jharkhand and West Bengal; (e) three independent experts one each from the field of irrigation, water supply and generation or transmission or distribution of electricity; and (f) a Member-Secretary. (1A) The Chairman and members under clauses (a), (b), (d) and (f) of sub-section (1) shall be appointed by the Central Government in consultation with the State Governments concerned while the members under clauses (c) and (e) shall be appointed by the Central Government, by notification in the Official Gazette. o It has already been stated in Para 2.9 that section 51 of the DVC Act empowers the Central Government to remove any member from the corporation. o It has also been observed in Para 2.6 that the participating Governments hold 100% of equity control of the applicant. o Section 11 of the DVC Act envisages that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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