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TMI Blog2023 (3) TMI 1253X X X X Extracts X X X X X X X X Extracts X X X X ..... n State Industrial Development Investment Corporation (RIICO) is a corporation constituted under RIICO Industrial Areas (Prevention of Unauthorized Development and Encroachment) Act, 1999. The (RIICO) is constituted by the State Government and it is not falls under definition of state or central Government . It is clear that the words or a Governmental authority or a Government Entity has been omitted at serial number 3, in column (3), in the heading Description of Services in the said Notification No. 11/2017-Central Tax (Rate), dated the 28th June, 2017 vide aforesaid Notification No. 15/2021-Central Tax (Rate) dated 18.11.2021. It is observed that the applicant is registered with GST authorities and well aware about the type of supply, its notification, circular, discharging his GST tax liability and submitting his GST returns in accordance to them wef execution of contract - Notification No. 11/2017 - Central Tax Rate dt. 28th June, 2017 amended with Notification No. 24/2017 - Central Tax (Rate) dt. 21.09.2017 and further amended vide notification no. 31/2017 - Central Tax (Rate) dt. 13.10.2017, and furthermore amended vide notification no. 15/2021 - Central Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 31/2017 - Central Tax (Rate) dt. 13.10.2017, and furthermore amended vide notification no. 15/2021 - Central Tax (Rate) dt. 18.11.2021 4. The applicant submitted that it is fit to pronounce advance ruling as it falls under the ambit of the Section 97(2) (d) given as under: (b) Applicability of a notification issued under the provisions of this Act A. SUBMISSION OF THE APPLICANT : (in brief) 1) The Applicant, that Sh.Om Prakash Agarwal, Prop. M/s Mittal Trading Company, 882, Ram Nagar, Shastri Nagar, Jaipur 302016 (Rajasthan) has been awarded a contract from Rajasthan State Industrial Development Investment Corporation through vide Work order No. U(16)-2(1942)/2021-2022/2618 dated 08.09.2021 for Development of Commercial Complex at Industrial Area Agro Food Park - II, Ranpur, Kota. Under said contract, the Major works under the said contract are as follows: - a. Construction and Re-carpeting of C.C. Road. That, Rajasthan State Industrial Development Investment Corporation is a body constituted under RIICO Industrial Areas (Prevention of Unauthorized Development and Encroachment) Act, 1999 as a special vehicle for undertaking of various government p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e vested in the Governor and shall be exercised by him either directly or indirectly through officers subordinate to him in accordance with the Constitution. Further, as per article 166 of the Constitution, all executive actions of the Government of State shall be expressed to be taken in the name of Governor. Therefore, State Government means the Governor or the officers subordinate to him who exercise the executive powers of the State vested in the Governor and in the name of the Governor. Since, Rajasthan State Industrial Development Investment Corporation is being set up by an Act vide Act No. 9 of 2002, Received assent of the President on the 6th August, 2002 is an authority legally entitled to carry out the function entrusted by the Government of Rajasthan under which the all the executive powers are vested with Governor of Rajasthan and which shall be exercised by him either directly or indirectly through the officers subordinated to him in accordance of the Constitution of India for which the copy of organization chart of Rajasthan State Industrial Development Investment Corporation is enclosed which clearly specifies the division of Ministry as done by the Govern ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egulations shall take effect from the date of publication of the notification in the Official Gazette, if no date is therein specified, and shall not affect anything done or omitted or suffered before such date. Thus, the sub - section (1), (2), (3) (4) of Section 18 of The RIICO Industrial Areas (Prevention of Unauthorized Development and Encroachment) Act, 1999, which clearly defines that the State Government shall approve the rules as made by the officers subordinated after being published under the Official Gazette. Thus, we can conclude that the powers exercised by the officer subordinated shall be under the name of Governor of Rajasthan, hence the department established by the Government of Rajasthan comes under the purview of definition of State Government under the CGST Act, 2017 and RSGST Act, 2017. Furthermore, as stated under the Article 166 of the Constitution of India, all the executive actions of the subordinates' officers of Rajasthan State Industrial Development Investment Corporation as executed by them shall be deemed to be the powers executed by under the name of Governor of Rajasthan. Thus, we can conclude that the department established by the Govern ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 017 - Central Tax (Rate) dt. 13.10.2017, and furthermore amended vide notification no. 15/2021 - Central Tax (Rate) dt. 18.11.2022. D. PERSONAL HEARING In the matter personal hearing was granted to the applicant on 23.11.2022. On behalf of the applicant Adv. Anil Goyal (Authorized Representatives) appeared for PH. During the PH, he reiterated the submissions already made in the application. He asked seven days to submit supplementary submission. Adv. Anil Goyal submitted Copy of work order along with agreement and also stated that a tender to RIICO in respect of Pure Labor Service Contract which is being covered under entry 3A of Notification -12/2017. Thus in respect of such tender RIICO can be considered as Government applicability of notification shall be given to the tax payer. E. COMMENTS OF THE JURISDICTIONAL OFFICER In the matter, comments were asked from Jurisdictional CGST Division I Jaipur vide F.No. 5/Comm/AAR/State/2022-23/127 dated 15.07.2022 and even no 141-142 dated 26.08.2022, even no 161-162 dated 07.09 2022 but no response has been turned up, thus no Option left to decide case without comments of jurisdictional officer. F. FINDINGS, ANALYSIS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Encroachment) Act, 1999 as a special vehicle for undertaking of various government projects as envisaged by the Government of Rajasthan, but it's not Government itself. 5) The Section 2(53) of the Central Goods and service Tax Act 2017 had defined the government Government means the Central Government; And sub-section 2(53) of the Rajasthan Goods and service Tax Act, 2017 provided that Government means the Government of Rajasthan; The Rajasthan State Industrial Development Investment Corporation (RIICO) is a corporation constituted under RIICO Industrial Areas (Prevention of Unauthorized Development and Encroachment) Act, 1999. The (RIICO) is constituted by the State Government and it is not falls under definition of state or central Government . 6) Apart from above, now we are discussing the legal position of the case. As per submission made by the applicant, the project is covered under SI. No. 3 (vi) (a) of Notification No. 11/2017- Central Tax(Rate) dated 28.06.2017 [as amended).We also observes that the amendments made through Notification No. 15/2021-Central Tax (Rate) dated 18.11.2021 and further vital amendment is made through vide Noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e notification no. 15/2021 - Central Tax (Rate) dt. 18.11.2022, has been further amended vide Notification No. 03/2022- Central Tax (Rate), Dated: 13th July, 2022, thus applicant should pay tax in accordance to latter amendment of Notification. 10) We observe that in this case applicant is providing service to Rajasthan Housing Board and in light of above discussion, we observe, applicant will be liable to pay GST @18% in light of Notification No. 11/2017 - Central Tax Rate dt. 28th June, 2017 amended with Notification No. 03/2022- Central Tax (Rate) | Dated: 13th July, 2022. In view of the extensive deliberations as hereinabove, we rule as follows: - RULING (Under Section 98 of the Central Goods and Services Tax Act, 2017 and the Rajasthan Goods and Services Tax Act, 2017) For reasons as discussed in the body of the order, the questions are answered thus: Question - Applicability of Notification No. 11/2017 - Central Tax Rate dt. 28th June, 2017 amended with Notification No. 24/2017 - Central Tax (Rate) dt. 21.09.2017 and further amended vide notification no. 31/2017 - Central Tax (Rate) dt. 13.10.2017, and furthermore amended vide notification no. 15/2021 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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