2019 (1) TMI 419

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.... and MPSGT Act respectively) by M/s. Madhya Pradesh Pashchim Kshetra Vidyut Vitaran Company Limited (hereinafter also referred to as applicant), registered under the Goods & Services Tax. 2. The provisions of the CGST Act and MPGST Act are identical, except for certain provisions. Therefore, unless a specific mention of the dissimilar provision is made, a reference to the CGST Act would also mean a reference to the same provision under the MPGST Act. Further, henceforth, for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST or MP GST Act would be mentioned as being under the GST Act. 3. BRIEF FACTS OF THE CASE - 3.1 The Applicant is a Public Sector Undertaking fully owned by Government of Madhya....

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....#39; shall be inserted; (b) Also by inserting entry number (3A), NIL rate of GST has been notified for composite supply of goods and services in which the value of supply of goods constitutes not more than 25% of the value of said composite supply provided to the Central Government, State Government or Union Territory or a local authority or a Governmental Authority or a Government Entity by way of any activity in relation to any function entrusted to a Panchayat under Article 243G of the Constitution or in relation to any function entrusted to a Municipality under Article 243W of the Constitution. 3.5 It is further submitted that the functions entrusted to a Panchayat under the Eleventh Schedule to the Article 243G of the Constitution ....

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....esires to seek clarification on applicability of Sr.No.3 and 3A to the Notification No.12/2017-CT (Rate) dtd.28.06.2017 corresponding notification issued under MPGST Act,2017 to the services provided by them to Panchayats for Rural Electrification. 6.3. From the documents and evidences placed before us, we do not find any doubt that the Applicant is a Government Entity and is definitely covered by the definition of Government Entity in terms of Notification No.32/2017. We further observe that Article 223G of the Constitution definitely entrusts Rurla Electrification including distribution of electricity. However, nothing is forthcoming from the Application as to what particular services are being provided by the Applicant to the Panchayats....