2019 (5) TMI 1399

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Tax Act, 2017, by M/s. ITD Cementation India Ltd, 8^th Floor, Plot No. 5, 803 Godrej Waterside, Tower l, Sector V, Salt Lake City, Kolkata-700091. 1. This Appeal has been filed by the ITD Cementation India Ltd (hereinafter referred to as "the Appellant") on 14.02.2019 against Advance Ruling No. 33/WBAAR/2018-19 dated 08.01.2019 = 2019 (1) TMI 485 - AUTHORITY FOR ADVANCE RULING, WEST BENGAL, pronounced by the West Bengal Authority for Advance Ruling in the matter of M/s. ITD Cementation India Ltd. 2. ITD Cementation India Ltd., is a supplier of works contract service and has entered into an agreement with Inland Waterways Authority of India (hereinafter the IWAI), a statutory body established under the Inland Waterways Authority of Ind....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... contractee, that is IWAI is a statutory body established under the Act of Parliament (Inland Waterways Authority of India Act, 1985) and under the administrative control of the Ministry of Shipping, Government of India. The IWAI was established for regulation and development of inland waterways for purpose of shipping and navigation. The WBAAR failed to appreciate such fact and erred in holding that the construction of Multi-modal IWT Terminal at Haldia, West Bengal by IWAI was for the purpose of commerce and business. (ii) The Appellant submits that the primary objective of the project is to create an environment friendly and cost effective alternative mode of transport, infrastructure development, employment generation. Thus the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Implementing Agency of the project and has no business motive behind the construction of Multi-modal IWT Terminal at Haldia, West Bengal. However it is required to run as per prudent business principles in discharge of its functions to avoid wasteful expenditure. (v) IWAI, is a Government Entity and hence the supply of service by the Appellant is taxable @12% under the GST Act in terms of Serial No 3(vi) of the Rate Notification as amended. In support of argument the Appellant refers to letter dated 14/03/2018 of the GST Council where it says that consequent upon the amendment, the composite supply of works contract to Government Entity by way of construction, erection, etc would attract GST @12%. 6. During the course of the he....