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TMI Blog2023 (1) TMI 230X X X X Extracts X X X X X X X X Extracts X X X X ..... for the ruling on any matter referred to in Section 97(2) as well as on the concerned officer, or jurisdictional officer of the applicant. The applicant in the Capacity of recipient of service is not eligible under law to seek a ruling on the taxability of a transaction at supplier's end, received by him. In fact, we as AAR does not have the authority to determine the classification or nature of service supplied by the service provider of the applicant at the supplier end who in this case happens to be M/s Call me services, on an application made by the applicant, the recipient of service. The said M/s Call me services, service provider of the applicant is well within its rights to seek an advance ruling from the jurisdictional authority, as to whether the services supplied by them to the applicant is exigible to tax. - STC/AAR/05/2022 - - - Dated:- 17-8-2022 - SMT. SONAL K. MISHRA AND SHRI. RAJIV KUMAR AGRAWAL, MEMBER PROCEEDINGS (U/s 98 of the Chhattisgarh Goods Services fax Act, 2017 (herein-after referred to as CGGST Act, 2017)] No. STC/AAR/05/2022 Raipur Dated 17-08-2022 M/s State Water and Sanitation Mission, Jal Jeevan Mission, Civil Lin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctivities to facilitate the implementation 2.3 Jal Jeevan Mission has issued a notice inviting an expression of Interest (EOI) for empanelment of Providing Man Power for office work (for implementation of work of JIM) at state level-16 and District level-448 , which envisages supply of only pure services (excluding work contract services or other composite supplies involving supply of any goods). Further, the detailed EOI is also available on Department's website http://phed.cg.gov.in Jal Jeevan Mission has provided this tender to M/s. Call Me Services to provide manpower supply. 2.4 As per Notification No.12/2017 Central Tax (Role)dated 28.06.2017 the relevant entry read as under:- SL No. Chapter, Section, Heading, Group, Service code (Tariff) Description of services Rate Condition 3 99 pure services (excluding work contract or other composite supplies involving supply of any goods) provided to a Central Government, State Government or Union Territory or local authority or a Government authority by way of any acti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution. Omitted (or a Governmental authority or a Government Entity) w.e.f. 01-01-2022 vide notification no. 16/2021 - Central Tax (Rate) dated 18-11-2021 3.3 that the above stated entries can be bifurcated as under: - 1. Supply - Pure Services or Composite supply in which the value of supply of goods constitutes not more than 25 per cent of the value of the said composite supply. 2. Recipient Category - Central Government, State Government or Union territory or local authority or a Governmental authority or a Government Entity. 3. Purpose of Supply of Service - The purpose of supply of service shall be to complete any of the functions stated under article 243G or 243W of the Constitution of India. Such function has been entrusted to the recipient (Government Authority or Entity) stated under the notification. Pure Service - The phrase pure service has not been specifically defined in any of the notifications / circulars. However, in common parlance, pure services in this context would intend to cover all the contracts where there is no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hayats under Article 243G: 1. Agriculture, including agricultural extension. 2. Land improvement, implementation of land reforms, land consolidation and soil conservation. 3. Minor irrigation, water management and watershed development. 4. Animal husbandry, dairying and poultry. 5. Fisheries. 6. Social forestry and farm forestry. 7. Minor forest produce. 8. Small scale industries, including food processing industries. 9. Khadi, village and cottage industries. 10. Rural Housing. 11. Drinking water. 12. Fuel and fodder. 13. Roads, culverts, bridges, ferries, waterways and other means of communication. 14. Rural electrification, including distribution of electricity. 15. Non-conventional energy sources. 16. Poverty alleviation programme. 17. Education, including primary and secondary schools. 18. Technical training and vocational education. 19. Adult and non-formal education 20. Libraries. 21. Cultural activities. 22. Markets and fairs. 23. Health and sanitation, including hospitals, primary health centres and dispensaries. 24. Family welfare. 25. Women and child ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shed a written submission dated 10.08.2022 along with copies of work order, tender document, agreement copy which has been taken on record. 5. The legal position, analysis and discussion: - At the very outset, we would like to make it clear that the provisions for implementing the CGST Act and the Chhattisgarh GST Act, 2017 [hereinafter referred to as ''the CGST Act and the CGGST Act ) are similar and thus, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the CGGST Act, 2017. 6. Section 96 of CGST Act, 2017 on Authority for advance ruling, stipulates as under: Subject to the provisions of this Chapter, for the purposes of this Act, the Authority for advance ruling constituted under the provisions of a State Goods and Services Tax Act or Union Territory Goods and Services Tax Act shall be deemed to be the Authority for advance ruling in respect of that State or Union territory. Section 97(2) of CGST Act, 2017 stipulates that: - The question, on which the advance ruling is sought under this Act, shall be in respect of- (a) classification of any go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... c) of the CGST Act defines applicant as: - applicant means any person registered or desirous of obtaining registration under this Act. 7.3 Further as already mentioned Section 97(2) of CGST Act, 2017 spells out the issues on which advance rulings can be sought as under: - The question, on which the advance ruling is sought under this Act, shall be in respect of- (a) classification of any goods or services or both; (b) applicability of a notification issued under the provisions of this Act; (c) determination of time and value of supply of goods or services or both; (d) admissibility of input tax credit of tax paid or deemed to have been paid; (e) determination of the liability to pay tax on any goods or services or both; (f) whether applicant is required to be registered: (g) whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both, within the meaning of that term. 7.4 Thus on a harmonious reading of the above provisions of law, it gets abundantly clear that any person who is registered under GST or desirous of obtaining a registrat ..... 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