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TMI Blog2022 (3) TMI 1151X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellate authority to an applicant on matters or questions specified in subsection 2 of Section 97 or subsection 1 of Section 100, in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant. From the submission of appellant it is amply clear that the service i.e. Design and Comprehensive Consultancy is to be provided by M/s INI Design Studio Pvt Ltd to the Appellant - appellant is the recipient of service in the subject case. The impugned transaction are not in relation to the supply of goods or services or both undertaken or proposed to be undertaken by the appellant and therefore, we are of the view, that it is outside the purview of mandate given to the Advance Ruling Authority/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Section 100 of the CGST Act, 2017 and the GGST Act, 2017) by M/s. Surat Municipal Corporation (SMC) (hereinafter referred to as Appellant) against the Advance Ruling No. GUJ/GAAR/ADM/2020/120 dated 30.12.2020. 3. The appellant has raised the following question for advance ruling in the application for Advance Ruling filed by it. "Whether the Supply made by M/s INI Studio would qualify for exemption under Entry No. 3 of the Notification No. 12/2017-CT as "Service" in relation to any functions entrusted to a municipality under article 243W of the Constitution as a "Pure Service" having no element of goods so as to construe it as "Works Contract" as defined under Section 2(119) of the Central Goods and Services Act, 2017?" 4. The appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 103(1) of CGST Act, Advance Ruling is binding on the appellant and on the Officer Concerned or jurisdictional Officer in respect of appellant. In view of the foregoing, the GAAR ruled as follows:- Question: Whether the Supply made by M/s INI Studio would qualify for exemption under Entry No. 3 of the Notification No. 12/2017-CT as "Service" in relation to any functions entrusted to a municipality under article 243W of the Constitution as a "Pure Service" having no element of goods so as to construe it as "Works Contract" as defined under Section 2(119) of the Central Goods and Services Act, 2017?? Answer: Instant application filed by M/s Surat Municipal Corporation (SMC), Muglisara, Surat is hereby rejected under Section 98(2) of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atutory/obligatory and discretionary duties of appellant is mentioned under Section 63(1) and 66 of GPMC Act. Article 243W of Constitution of India is the empowering Section to the State to pass any state law or legislation for formation of Municipal Corporation and assigning duties to them. From Article 243W (a) (ii), corporations are bound to perform functions as mentioned in the State Law including those in relation to matter listed in the Twelfth Schedule. Thus, the duties as mentioned in Section 63(1) & 66 of the GPMC Act are covered in Article 243W(a)(ii). 8. The appellant has submitted that from the entry No. 3 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017, if any services which is pure services and having no eleme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 63(1) or Section 66 of the GPMC Act will qualify for this exemption. The appellant placed reliance in the following case laws: (i) Dy.General Manager, Tata Motors Vs. CCE, Pune-1 [2015(40) STR 269 (Tri. Mumbai)] (ii) M/s Doypack Systems Pvt. Ltd. Vs Union of India and Others- (1988) 2 SCC 299 at 302 = 1988(36) E.L.T.201 (Apex Court) (iii) Renusagar Power Co. Ltd Vs General Electric Company and Another- (1984) 4 SCC 679. 10. The personal hearing in the matter was held on 13.01.2022, the appellant through its authorized representative appeared for the personal hearing, which was conducted through video conferencing due to the prevalent covid-19 pandemic situation, he reiterated the submissions made in the appeal dated 05.02.2021 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Consultancy" is to be provided by M/s INI Design Studio Pvt Ltd to the Appellant. In view of above, we find that appellant is the recipient of service in the subject case. 14. The appellant in its submission to Gujarat Appellate Authority of Advance Ruling has submitted that it has sought the ruling in relation to the supply of services being undertaken or proposed to be undertaken by them but it was for "inward supply". It is nowhere mentioned that it should be for Outward supply only. We find that the appellant has mainly stressed on the definition of "applicant" given under Section 95(c) of the CGST Act, 2017, according to which "applicant" means any person registered or desirous of obtaining registration under this Act". The appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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