9911796707
TMI Blog2024 (1) TMI 121X X X X Extracts X X X X X X X X Extracts X X X X ..... ND MAHESH KUMAR GOWLA, MEMBER Present for the Applicant : Adv. Anil Goyal, Anirudh Goyal, CA Note: Under Section 100 of the CGST/RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST/RGST Act, 2017, within a period of 30 days from the date of service of this order. At the outset, we would like to make it clear that the provisions of both the CGST Act and the RGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the RGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act / RGST Act would be mentioned as being under the GST Act . The issue raised by M/S Ramesh Kumar Jorasia (Muskan Construction), 75/86, Shipra Path, Mansarovar, JAIPUR-302020, Rajasthan(hereinafter referred to as applicant ). Applicant is registered and going to start process to make the glasses, toughened / reflective / laminated/secured/low e glass etc., in the na ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid Act, the 'Central Government', in relation to anything done or to be done after the commencement of the Constitution, means the President. As per Article 53 of the Constitution, the executive power of the Union shall be vested in the President and shall be exercised by him either directly or indirectly through officer's subordinate to him in accordance with the Constitution. Further, in terms of Article 77 of the Constitution, all executive actions of the Government of India shall be expressed to be taken in the name of the President. Therefore, the Central Government means the President and the officers subordinate to him while exercising the executive powers of the Union vested in the President and in the name of the President. Similarly, as per clause (60) of section 3 of the General Clauses Act, 1897, the 'State Government', as respects anything done after the commencement of the Constitution, shall be in a State the Governor, and in an Union Territory the Central Government. As per Article 154 of the Constitution, the executive power of the State shall be vested in the Governor and shall be exercised by him either directly or indirectly through officers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution. 4. Scope of works covered in the projects in the following: - Since, the scope of works covered in the projects is primarily in the nature of Pure Labour Services Contract including involvement of material not exceeding 25% of total contract value, the project is covered under Sl. No. 3A of the Notification No. 12/2017 - Central Tax Rate dt. 28th June, 2017 and the GST Rate applicable on such project would be Nil rated. C QUESTIONS ON WHICH THE ADVANCE RULING IS SOUGHT: - 1. (i) Whether the Jaipur Development Authority can be considered as State Government in regards of entry 3A of Notification No. - 12/2017 - CT (Rate) dated 28.06.2017. D. PERSONAL HEARING In the matter personal hearing was granted to the applicant on 26.06.2023. Adv. Anil Goyal, Anirudh Goyal, CA, Authorized Representatives appeared for personal hearing. He reiterated the submission already made in written submission. E. COMMENTS OF THE JURISDICTIONAL OFFICER The Jurisdictional Joint Commissioner, State Tax, Circle G, Jai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act 1) We have carefully examined the statement of facts, supporting documents filed by the Applicant along with application, oral and written submissions made at the time of hearing. We have also considered the issues involved, on which advance ruling is sought by the applicant, and relevant facts. We would like to discuss the submission made by applicant and will take up the above question for discussion one by one. 2) The applicant M/S Ramesh kumar jorasia (Muskan Construction), 75/86, Shipra Path, Mansarovar, JAIPUR-302020, Rajasthan,has sought ruling on the following question: Whether the Jaipur Development Authority can be considered as State Government in regards of entry 3A of Notification No. -12/2017 - CT (Rate) dated 28.06.2017. 3) We have gone through the constitution and other provisions of Jaipur Development Authority. 3.1) 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; As per clause (23) of section 3 of the General Clause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y as below. Local authority means (a) Panchayat as defined in clause (d) of article 243 of the Constitution; (b) a Municipality as defined in clause (e) of article 243P of the Constitution; (c) a Municipal Committee, a Zilia Parishad, a District Board, and any other authority legally entitled to, or entrusted by the Central Government or any State Government with the control or management of a municipal or local fund; (d) a Cantonment Board as defined in section 3 of the Cantonments Act, 2006 (41 of 2006); (e) a Regional Council or a District Council constituted under the Sixth Schedule to the Constitution; (f) a Development Board constituted under article 371 [and article 371J] of the Constitution; or (g) a Regional Council constituted under article 371A of the Constitution; . Here, Section 2(69)(c) of the GST Act is like section 3(31) of the General Clauses Act, 1897, which defines a local authority to mean a municipal committee, district board, body of port commissioners or other authority legally entitled to, or entrusted by the Government with the control or management of a municipal or local fund. 4.1) We observe tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
