TaxTMI 
TaxTMI 
2018 (9) TMI 1334
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....cant is neither pending for proceedings nor proceedings were passed by any authority. Based on the above observations, the application is 'admitted' to pronounce advance ruling. 1. SUBMISSION OF THE APPLICANT: (a) The applicant having Goods and Service Tax (GST) Registration Number 08AABCP4431G1ZN is a joint venture company (50:50) of IL & FS and Government of Rajasthan. (b) Jaipur Development Authority (JDA) Government of Rajasthan has signed a Memorandum of Agreement (MoA) dated 1-9-2017 for a period of 12 Months for "Project Management Consulting Services (PMCs) for Rejuvenation of Amanishah Nallah (Dravyavati River), Jaipur, Rajasthan including Area Development." (herein after referred as the project also) (c) The applicant will provide PMC services to JDA regarding the works being carried out by TATA Projects Ltd. in relation to "Rejuvenation of Amanishah Nallah (Dravyavati River), Jaipur". The agreement between TATA Projects Ltd. and JDA was executed on 18th of March, 2016. (d) In this instant case, the applicant is concerned whether the PMC services to JDA for Rejuvenation of Amanishah Nallah (Dravyavati River), Jaipur will attract GST or will be exemp....
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....sign and drawings of collection sumps and pump houses for sewerage and drainage h. Process design, system design for all project components i. Site Plans and layout plans. j. Architectural drawings/ renderings of required project components such as stone railing, garden benches, boundary wall, pub/tfe. toilets, entry gates, museum building, etc, k. Adherence of proposed design to the code requirements and Employer's Requirements l. Drawings showing the size, position and other necessary details of all mechanical and electrical equipment and fixtures m. Single line diagram and wiring diagram along with general arrangement of all the control gear n. Power systems including sub stations/ switch yard and associated drawings {e.g. single line diagram, general arrangement and sections, etc,) o. Design and drawings of electric sub stations including cable routing, earthling and lighting layout etc. p. Control philosophy, of the whole project system including system architecture for proposed SCADA q. Data sheet for all proposed electrical and instrumentation system r. Control philosophy of surveillance system along with system architecture in master con....
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....y M/S PDCOR Ltd. in the above case are exempted from Goods and Service Tax under the serial number 3 of CGST Notification No. 12/2017 Central Tax (Rate) dated 28th June 2017, applicable w.e.f 01.07.2017, as amended from time to time and corresponding Raj. GST Notification issued by Government of Rajasthan? (d). Whether the services rendered by PDCOR Ltd are covered under any other entry of the Notification No. 12/2017 Central Tax (Rate) dated 28th June 2017 and corresponding Raj. GST Notification issued by Government of Rajasthan or any other notifications/rules under GST law ? 7. Comments of Jurisdictional Officer:- The Jurisdictional Officer (CGST Division-H, Jaipur) in his comments vide letter F.No. V(GST-H) 30/Report-Comments/40/2018/2725 dated 20-8-2018 has stated that the applicant's PMC services to JDA in the project are covered under SAC Code 9983. Further, they have stated that JDA is a local authority as per serial no. 2 in chapter - II of the JDA Act. They have also stated that services provided by the M/S PDCOR are exempt from GST under serial no. 3 of CGST Notification 12/2017 Central Tax (Rate). 8. Findings: 8.1 We have gone through the contents of ....
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....ister-in-charge of Urban Development of the State of Rajasthan, or a nominee of the Governor during President's Rule; (ii) A Vice-Chairman, who shall be the State Minister of Urban Development of the State of Rajasthan, or a nominee of the Governor during President's Rule; (iii) Secretary to the Government, Urban Development and Housing Department; (iv) Jaipur Development Commissioner (appointed under this Act); (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) Zila Pramukh 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]; (d). 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 poli....