AI Drafter 
TaxTMI 
TaxTMI 
2018 (6) TMI 463
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....(b) Sewerage Interception, treatment and disposal - Local residents discharge untreated sewage in to the Nallah. This is proposed to be checked by intercepting the sewage from existing drains/sewer lines lyingwithin 0.5 km of the center of the Nallah, providing limited collection main (along the banks of the Nallah only) and putting up the treatment plant as detailed in later sections for treating such intercepted sewage and discharging treated effluent in to the Nallah. (c) Value Creation and Monetization - It is also proposed to prepare a comprehensive Business Plan along with land use plan and detailed Master Plan of the precious land areas reclaimed from Nallah sections and other existing land parcels in and around the Nallah. Primary objective of this exercise will be to highlight to the government significant value addition for the city in direct monetary terms and other intrinsic benefits that will accrue from the Nallah improvement works. This plan will act as road map for the Employer to use newly developed assets as per the market needs and value creation through Nallah improvement. 1.2 Scope of the works in Contract: The basic essence of the project is an ....
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....s, parks, ring roads. • Development and rehabilitation of kacchibastis etc. • Preparation and implementation of master plan. • Preparation and implementation of guidelines for colonisation. • Environmental development by planning and implementing roadside plantations and by developing eeo-friendly schemes. • Development of rural area around Jaipur. • Development of transport facilities like Mass Rapid • Transport System (MRTS), Transport Nagar, and major sector roads. 3. The applicant's contention is that the Jaipur Development Authority is covered under the status of Government Entity: Definition of Government Entity: As per the notification no.32/2017-Central Tax (Rate) dated 13.10.2017, Government Entity means an authority or a board or any other body Including a Society, Trust, Corporation, (i) Set up by an Act of Parliament or State Legislature (ii) Established by any Government with 90per cent or more participation by way of equity or control, to carry out a function entrusted by the Central Government, State Government, Union Territory or a local authority. Since,....
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....the project is covered SI. no.3 (vi) (a) of the 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 applicable GST Rate for the same is @12%. 5. Applicant's Questions(s) on which Advance Ruling is sought: (i) The nature of Services whether covered under Sl.no.3(vi)(a) of notification no. 11/2017 - Central Tax (Rate) dt.28th June 2017 amended with notification no.24/2017- Central Tax (Rate) dated 21.09.2017 and further amended with notification no. 31/2017-Central Tax (Rate) dated 13.10.2017? (ii) What is the Rate of GST applicable for the Project? (iii) If applicable rate of GST @12%, what is the rate of GST applicable on subcontractor leg? Personal Hearing (PH) 6.1. In the matter personal hearing was given to applicant, Shri Rama Mohan Rao, (Senior Manager, F&A) and Shri Rajesh Tripathi (AGM) appeared as representative of applicant for personal hearing on 23.03.2018. During the PH they have submitted copy of contract agreement and relevant notification along with billing breakup. As they hav....
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.... issue involved in this case is, whether Jaipur Development Authority is covered under the status of Government Authority/Entity or not? and the nature of Services provided under the contract are covered under Sl.no.3(vi)(a) of notification no. 11/2017 -Central Tax (Rate) dt.28lh June 2017 amended with notification no.24/2017-Central Tax (Rate) dated 21.09.2017 and further amended with notification no. 31/2017-Central Tax (Rate) dated 13.10.2017 or not? What is the GST rate applicable on subcontractor leg ? Findings: 8.1. As per definitions given under notification No. 12/2017-Central Excise (Rate) dated 28.06.2017 as amended vide notification No. 32/2017-Central tax (rate) dated 13.10.2017, "(zf) "Governmental Authority " means an authority or a board or any other body, - (i) set up by an Act of Parliament or a State Legislature; or (ii) established by any Government, with 90per cent, or more participation by way of equity or control, to carry out any function entrusted to a Municipality under article 243W of the Constitution or to a Panchayat under article 243G of the Constitution. 8.2 Jaipur Development Authority is a body constituted under Jaipur Development A....
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....; (v) Chairman, Rajasthan Housing Board; (vi) Chief Engineer, Public Health Engineering Department; (vii) Chief Engineer, Public Works Department; (viii) District Collector, Jaipur; (ix) Chief Engineer, Rajasthan State Electricity Board; (x) Chairman/Administrator, Municipal Council, Jaipur; (xi) ZilaPramukh of Zila Parishad, Jaipur District; (xii) Chief Town Planner, Rajasthan; and (xiii) Non-official members, not exceeding seven, to be nominated by the State Government]; As per Section 90 of the said Act. Control by State Government.- (1) The Authority shall exercise its powers and perform its duties under this Act in accordance with the policy framed and the guidelines laid down, from time to time by the State Government for development of the areas in the Jaipur Region. (2) The Authority shall be bound to comply with such directions which may be issued, from time to time, by the State Government for efficient administration of this Act. (3) If, in connection with the exercise of the powers and the performance of the duties of the Authority under this Act, any dispute arises between the Authority and the State Government, the matter shall b....