TaxTMI 
TaxTMI 
TaxTMI 
2018 (11) TMI 1265
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.... GST means a decision provided by the authority or the appellate authority to an applicant on matters or on questions specified in sub section (2) of section 97 or sub section (1) of section 100 in relation to the supply of goods or services or both being undertaken or proposed to be Undertaken by the applicant. 3. As per the said sub-section (2) of Section 97 of the CGST/SGST Act, 2017 advance ruling can be sought by an applicant in respect of : (a) Classification of any goods or services or both (b) Applicability of a notification issued under the provisions of his Act, (c) Determination of time and value of supply of goods or services or both, (d) Admissibility of input tax credit of tax paid or deemed to have been paid. (e) Determination of the liability to pay tax on any goods or services or both. (f) Whether the applicant is required to be registered. (g) Whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both within the meaning of that term. 4. In the present case applicant has sought advance ruling on applicability of Notification no. 13/2017 dated 28.06.2017 on ....
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....nvolved in the execution of a works contract. Thus the activity; of the applicant comes under the purview of supply of services. Before initiating proceedings, we have gone through the official web-site of NHPC Ltd & Ministry of Power, Govt. of India and we find that the promoter of M/s. NHPC Limited is Hon'ble President of India through Ministry of Power Govt. of India. M/s. NHPC Limited is a Govt. of India Enterprise, incorporated in the year 1975 with an objective to plan, promote and organize an integrated and efficient development of hydroelectric power in all aspects. At present, NHPC Ltd is a Mini Ratna Category-I Enterprise of the Govt. of India. M/s. NHPC Ltd is under the administrative control of power ministry. From the record we find that NHPC Ltd & PWD, Govt. of Uttarakhand has been entrusted the work of construction of road by Ministry of External Affairs, Govt. of India (in short "MEA") wherein the funds will be provided by MEA from its head "Aid to Nepal" to M/s. NHPC Ltd. It means that the funds provided by MEA to M/s. NHPC Ltd. is in the form of grants. The function of M/s. NHPC Ltd in the said works has been define as "implementing agency". Now question arises....
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....ation by way of equity or control, to carry out any function entrusted to a municipality under article 243W of the Constitution;" 11. The provisions contained in sub-clause (i) and sub-clause (ii) of Clause 2(s) are independent dis-conjunctive provisions and the expression "90% or more participation by way of equity or control to carry out any function entrusted to a municipality under Article 243W of the Constitution" is related to sub-clause (ii) of Clause 2(s) alone. The clause (i) is followed by ";" and the word "or". Therefore, each of the sub-clauses is independent provision. The condition of 90% or more participation by way of equity or control to carry out any function entrusted to a municipality under Article 243W of the Constitution is relatable to only sub-clause (ii) of Clause 2(s). It means that an authority established by Government should have 90% or more participation by way of equity or control to carry out any function entrusted to a municipality under Article 243W of the Constitution to be eligible for exemption. The Authority set up by an Act of Parliament or State Legislature is not and cannot be made subject to the condition of 90% or more participation by wa....
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.... fulfilled: (a) Service provider shall be Government entity (b) Service receiver shall be Central Government, State Government, Union territory, local authority or any person specified by Central Government, State Government, Union territory or local authority (c) Consideration is in the form of grants (d) Work has been entrusted by Central Government, State Government, Union Territory or a local authority As per record & aforesaid requirement we find that. iii. M/s. NHPC Ltd is covered under the definition of "Government Entity" in as much as the promoter of M/s. NHPC Ltd is Hon'ble President of India which confirm the fact that it is established by the Central Government and it is under. the administrative control of Ministry of Power, Government of India. iv. In present case the service receiver is Central Government i.e Ministry of External Affairs, Govt. of India v. The funds provided by MEA from its head "Aid to Nepal" to M/s. NHPC Ltd. This means that the funds provided by MEA or consideration received by NHPC Ltd from MEA is in the form of grants. vi. Work has been entrusted by Central Government i.e Ministry of External Affairs, Govt. of India Thus we observe tha....