TaxTMI 
TaxTMI 
TaxTMI 
2018 (11) TMI 712
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....ification bearing SRO No. 306/2017-Finance Department, Government of Odisha to the services provided by them under the ICT @ School Project. The applicant enclosed copy of challan as proof of payment of Rs. 10,000/-bearing CIN No.HDFC18062100044438 dated 19.06.2018 towards the fee for Advance Ruling. After due verification of the application and other aspects, the application is admitted. 1.1 Entry No. 72 of Notification No 12/2017-Central Tax being relevant is [Some text are missing in original PDF] SI No Chapter Heading, Group of Service Description of service Rate (Percent) Condition (1) (2) (3) (4) (5) 72 Heading 9992 Services provided to the Central Government, State Government, Union territory administration under any training programme for which total expenditure is borne by the Central Government, State Government, Union territory administration. NIL NIL Entry No. 72 of Notification SRO No. 306/2017-Finance Department is identical to the Entry No. 72 of Notification No. 12/2017-Central Tax Notification bearing SRO No. 306/2017- of Finance Department, Government of Odisha and Notification No. 12/2017-Central Ta....
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....ted a tender notice on e-tendering portal of Secured e Tendering system (SeTs). The said tender was for Supply, Installation, Maintenance and Commissioning of Projection system, Interactive White Board, Computer Hardware, Connected Accessories, Installation of Software and other allied accessories, site preparation (i.e. vinyl flooring, furniture and fixtures, electrical fittings, power backup facilities, LAN, etc.), maintenance of equipment and provision of computer training services for 5 years in 4000 schools divided in 6 zones on the BOOT Model basis. The Applicant was the successful bidder and was awarded the tender vide Letter of Award No. OKCL/SME/47/05 dated 2nd August, 2013 to execute the contract in 1(one) zone. Accordingly, the Applicant entered into an agreement with OKCL on 7th October, 2013. 2.1 The Applicant has further submitted that in terms of the agreement and as per the specifications laid down in the tender document and the decision of the technical committee, all activities ie site preparation, installation and commission are to be completed in the time prescribed in the agreement, i.e 4 months from the date of handing over of the sites by OKCL. Once the labs....
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....g followed [Some text are missing in original PDF] industry since the introduction of ICT Projects. The perspective of [Some text are missing in original PDF] here i.e. the Government of Odisha or other state governments in [Some text are missing in original PDF] receive everything together as a bundle in all the cases. In other words [Some text are missing in original PDF] the state governments want one private party to implement ICT project in a wholesome manner Therefore, in view of the industry practice and the expectation of state governments as recipient of supply, the Applicant is of the understanding that all the activities performed by the private parties under the BOOT model are naturally bundled. 3.2 The applicant further submits that the infrastructure built is used by the teachers appointed by the Applicant to provide computer training to students as well teachers of the government aided schools. The entire infrastructure is being developed for imparting computer training a....
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....cation and the written submission of the Applicant). The Applicant appeared through its Advocate and the Jurisdictional Officer of State GST & the Jurisdictional Officer of Central GST appeared in person. During personal hearing, the applicant re-iterated the earlier submissions made in the application and he once again added that the ultimate service receiver is Government of Odisha (not M/s OKCL). 5.0 We have considered the submissions made by the applicant in their application for advance ruling as well as the submissions made by the representatives during personal hearing. We also considered the question & issues on which advance ruling is sought for by the applicant, relevant facts having bearing on the question / issue raised, the Applicant's understanding/interpretation of law in respect of the issue. The Jurisdictional Officer of State GST, i.e. DCCT, Bhubaneswar III Circle stated that the facts of the present case are identical to the case already decided vide Order No.1/Odisha-AAR/18-19 dated 20.06.2018 in the case of M/s IL&FS and hence, the decision/ruling provided by the Learned AAR-Odisha in IL&FS is applicable to this case. 5.1 The applicant has sought advance ....
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....ot to the State Government, Admittedly, the Government of Odisha is the ultimate service beneficiary but Entry at SI No.72 of the notification No. 12/2017 is very specific and it cannot be stretched or construed otherwise. Thus, the commercial Supply by the applicant is not to Government of Odisha but to OKCL, a separate distinct entity created by the Government of Odisha. 5.5 Coming to the second pre-requisite of the entry whether the service provided by the applicant merits 'under any training programme'. We see that the applicant has entered into a contract with Odisha Knowledge Corporation Ltd. (OKCL) for implementation of the ICT @ school project in Government and Government aided higher secondary schools across the State of Odisha .The project aims to create digital literacy among students and teachers of government and government aided schools by setting ICT (Information & Communication Technology) Labs and providing manpower services to manage them for a period of five years. We also refer to Clause-8 of the agreemeni dt.07 10.2013 between the applicant and OKCL [Some text are missing in original PDF] Application which&n....
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....5 years in 591 Govt, and Govt aided high schools of Odisha under ICT@school project in the state of Odisha. The total contract value is Rs. 107,14,83,000/-. Thus, the contract is clearly for supply of goods and services including training. It is a composite supply having distinctly identifiable components with distinct value attributable to each of the [Some text are missing in original PDF] clearly mentioned in para 3,1 of the agreement, 44 66 % of the total contract value represents the amount payable for supply of hardware and connected [Some text are missing in original PDF] and the balance amount is on account of different services to be provided with includes maintenance of the hardware and network equipments, up keeping of the ICT lab. telephone and internet charges, electricity charges and fuel for generator No doubt. the applicant has provided computer training service as part of the contract, but the said service is not pre-dominant or principal supply. In fact the contracted supply has three distinct supply components out of which training is a small component. 5.7 It has als....