2019 (7) TMI 42

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....ct respectively) by M/s. Network For Information & Computer (hereinafter referred to as the 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 M/s. Network for Information and Computer Technology (hereinafter referred to as 'the Applicant'), having their registered ....

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.... Government under M.P. Goods & Services Act, 2017? 5. RECORD OF PERSONAL HEARING: Shree S.C. Tiwari, Consultant and Advocate of the applicant for personal hearing and he reiterated the submissions already made in the application and attached submission. 5.1 During course of hearing a clarification was sought from him to clarify, what is the composition of Uttar Pradesh Skill development society (UPSDS) to which the applicant is providing the service. 5.2 A further clarification was asked on the point that as the service is not provided to either Central Government or State Government or any Union territory Government then why the entry no. 72 of the Notification no. 12/2017-Central Tax (Rate), dated 28-06-17 will be applicable in the ca....

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....tification No. 12/2017-Central Tax (Rate) dtd.28.06.2017 issued by the Central Government under CGST Act 2017 and exemption provided Sr.No.72 of the Notification No.FA-3-42/2017/V (53) dtd.30.06.2017 issued by the Government of Madhya Pradesh under M.P. Goods and Service Tax Act 2017? 7.3 We find that the issue to be addressed in both the questions is identical. We find from the application that the Applicant is a Society registered under the Madhya Pradesh Societies Registration Adhiniyam, 1973 and an NGO. The applicant, reportedly, provides services in various socio economic sectors and projects launched by the Central and State Governments in the field of information technology. The Applicant have entered into an agreement with Uttar Pr....

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....s is in excess of the said tax calculated at the rate as specified in column (4) of the said table, unless specified otherwise, subject to the relevant conditions as specified in the corresponding entry in column (5) of the said Table, namely- TABLE 1 2 3 4 5 Sl.No. Chapter, Section, Heading, group or Service Code (tariff) Description of service Rate (per cent) Condition 72 Heading 9992 Services provided to the Central Government, State Government, Union Territory Administration under any training program for which total expenditure is borne by the Central Government, State Government, Union Territory Administration NIL NIL While the above notification provides exemption from Central Tax, an identical notification No.FA-3-4....