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TMI BlogRCM applicability of Government EntityX X X X Extracts X X X X X X X X Extracts X X X X ..... RCM applicability of Government Entity X X X X Extracts X X X X X X X X Extracts X X X X ..... anism (RCM). Reply By KASTURI SETHI: The Reply: Sh.Juyal Ji, Pl.elaborate your query with full facts. Also mention name of Govt. entity. Are you sure it is a Govt. entity ? Reply By Raman Juyal: The Reply: Sh. Kasturi Ji, Yes it is government entity as established by the act of parliament. Govt. entity has received a SCN regarding the RCM applicability on construction services received from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CPWD. THerefore, the question arises that: 1. Is CPWD a Central Govt. and services provided are liable to RCM? 2. Are services received by govt. entity from CPWD are exempt? Reply By KASTURI SETHI: The Reply: What is the period involved ? There was a change in the definition of 'Government'. Reply By Raman Juyal: The Reply: The matter is related to 2017-2022 Reply By KASTURI SETHI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... : The Reply: 1. Is CPWD a Central Govt. and services provided are liable to RCM ? Ans. Yes. In simple words, Govt. entity is not 100% Govt. GST is to be paid by Govt. entity under RCM. 2. Are services received by govt. entity from CPWD are exempt ? Ans. No. See Notification no. 12/17-CT (R) dated 28.06.17 as amended (Serial No.8). Services provided by Central Govt, State Govt., U.T. or Loc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Authority to another Central Govt, State Govt, U.T. or Local Authority are exempt but Govt. entity and Govt. Authority are not mentioned for the purpose of exemption. Reply By KASTURI SETHI: The Reply: In the query, you have wrongly mentioned CPWD as a Govt. agency. CPWD is a Central Govt. department and not agency and it is conspicuous by the name itself. Pl. also go through the definition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of 'Govt. entity' and 'Govt. authority' in GST laws in this context. Reply By KASTURI SETHI: The Reply: Even Govt. Company is not 'Govt.' or 'Govt. Department' ---held by Hon'ble Supreme Court in a number of judgements. Even if all the shares of company are owned by Govt. of India, the company is not a department of Govt. It is distinct from Govt. of India- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ---Hon'ble Supreme Court Reply By Raman Juyal: The Reply: Sh. Kasturi Ji, Thank you for your valuable comments on the issue. Reply By Shilpi Jain: The Reply: Wikipedia mentions this The Central Public Works Department (CPWD, Hindi: केंद्रीय लोक निर्माण विभा ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ;ग) is a department under the Ministry of Housing and Urban Affairs of India and is in charge of public sector works. It serves as the builder, developer and manager of Central government properties. With time, its area of operations has also expanded to roadways and Bridge engineering.
So it looks like it is a Govt department and thereby to be regarded as Govt.? X X X X Extracts X X X X X X X X Extracts X X X X ..... ledge Sharing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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