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TMI Blog2021 (9) TMI 568X X X X Extracts X X X X X X X X Extracts X X X X ..... al authority) and this activity is undertaken by the Valsad Panchayat engaged as public authority and the activity squarely falls under the entry no 22- Markets and Fairs of the Eleventh Schedule of our Constitution - the subject matter falls within the ambit of predominantly meant for use other than for commerce, industry, or any other business or profession . The subject Supply is eligible for 12% GST vide Serial Number 3(vi) (a) of said NT (as amended from time to time). - GUJ/GAAR/R/19/2021 (IN APPLICATION NO. Advance Ruling/SGST&CGST/2021/AR/09) - - - Dated:- 30-6-2021 - SANJAY SAXENA AND ARUN RICHARD, MEMBER Present for the applicant : Shri Purvin Shah, CA. A. BRIEF FACTS M/s. Tirupati Construction ( hereinafter referred to as the applicant)have entered into a construction contract i.e. Agreement Number B-1/2 2020-21, Matsya Udhyog Yojna, 2020-21 with Panchayat Vibhag (Marg and Makan and Road and Building), Valsad, District Panchayat which is for construction of Fish Market Building at Village:Maroli, Taluka: Umargam, District:Valsad and the said construction is labour plus material basis and the tender value contracted thereof is ₹ 49,39,8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, other than items covered by items (i), (ia), (ib), (ic), (id), (ie) and (if) above, 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 (a) a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession; (b) a structure meant predominantly for use as (i) an educational, (ii) a clinical, or(iii) an art or cultural establishment; or (c) a residential complex predominantly meant for self-use or the use of their employees or other persons specified in paragraph 3 of the Schedule III of the Central Goods and Services Tax Act, 2017. Explanation . - For the purposes of this item, the term business shall not include any activity or transaction undertaken by the Central Government, a State Government or any local authority in which they are engaged ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erits classification at Serial Number 3(vi)(a) of Notification No.11/2017-Central Tax(Rate) dated 28-6-17(hereinafter referred to as said NT)? C. Personal Hearing: 4. Personal hearing was accorded to the applicant through Virtual Platform (Video conferencing) on 15-6-21. Shri Purvin Shah, C.A. appeared for the hearing and reiterated the contents of the application. D. Findings: 5. At the outset we would like to make it clear that the provisions of CGST Act, 2017 and GGST Act, 2017 are in pari materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisions in the GGST Act. 6. We have carefully considered all the submissions made by the applicant 7. We hold that for being eligible to be covered vide 3(vi)(a) of said NT, the following criteria is to be satisfied. : (i) Supply shall be composite supply of works contract. (iii) Supply to the Central Government, the State Government, the Union Territory, a local authority, a Govern ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irriam Webstar dictionary is defined as the occupation, industry, or season of taking fish or other sea animals (such as sponges, shrimp, or seals). We hold that a Fish market is a market where fish is sold and therefore cannot be covered under Fisheries . 12. We, suo moto, draw our attention to the Article 243 G of our Constitution and we note that Markets and Fairs is a function entrusted and placed within the purview of the Panchayats. Article 243G in The Constitution of India (Powers authority and responsibilities of Panchayats) reads as follows: Subject to the provisions of this Constitution, the Legislature of a State may, by law, endow the Panchayats with such powers and authority as may be necessary to enable them to function as institutions of self-government and such law may contain provisions for the devolution of powers and responsibilities upon Panchayats at the appropriate level, subject to such conditions as may be specified therein, with respect to- (a) the preparation of plans for economic development and social justice; (b) the implementation of schemes for economic development and social justice as may be entrusted to them includi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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