TaxTMI 
TaxTMI 
2019 (11) TMI 530
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....ST Act respectively) by M/s. Kalyan Toll Infrastructure Ltd. (hereinafter referred to as the Applicant) , not registered but desirous of obtaining registration 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 company registered under The Companies Act, has taken work ....
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....STPP) Stage - II Near Village Dongalia, Distt. Khandwa, Madhya Pradesh. India", as per the scope of work mentioned hereunder. 6.3 Scope of work : All civil, structural and architectural work of O & M service building , O&M building for services circle, 6 weigh-bridge for existing silos in the plant area, Fitness centre cum Gym, water supply pipe lines etc. It further includes electrical work to O&M Building, O&M building for services circle & weighbridge control room. (Detailed list of works as per tender document) 6.4 Tender is called for consolidated work. Though bid is filed with value of individual work undertaken, but it is a consolidated contract, invoicing will be done on consolidated basis as running bills. 6.5 MPPGCL has been es....
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....plication for consideration. 7.3. The applicant have been awarded a contract, through e-tender, by M P Power Generating Company Ltd. for Balance General Civil and related Electrical and Mechanical works package for Shri Singaji Thermal Power Project Distt Khandwa. We have perused the corresponding Tender document produced by the applicant. The tender document, though a consolidated work order, has categorical mentions of individual works to be carried out by the applicant with specific remunerations for each such work. 7.4 It has been argued by the applicant, through the written submission and also at the time of personal hearing, that the impugned supply is a composite supply which is being supplied to a Government entity viz. MP Power G....
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....and weighbridge control room.' It has been further mentioned in the application that the '....tender is called for consolidated work. Though bid is filed with value of individual work undertaken, but it is a consolidated contract, invoicing will be done on consolidated basis as running bill.' We, however, do not agree with the contention of the applicant for the reasons that the items covered under the 'Scope of Work' are disjoint in character and cannot be termed as 'naturally bundled and supplied in conjunction with each other in the ordinary course of business' as defined under Section 2(3) ibid. 7.7. Now, coming to the legal status of M P Power Generating Company Ltd., we find that MPPGCL has been established by MP Government the State....
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....a Pradesh and the Government of Madhya Pradesh has a 100% shareholding in the company. The State Government is also exercising full control over the activities of the said company. Needless to say that in the given circumstances M/s.MPPGCL qualifies to be called and termed as a 'Government Entity' for the purpose of GST law, as it fulfils the necessary and sufficient conditions laid down under notification supra. It therefore leaves no doubt that MPPGCL is a Government Entity for the purpose of provisions of CGST Act 2017 and MPGST Act 2017. 7.7 We observe that the entry no.3(vi) to the Notification No.11/2017-CT(R) covers a wide spectrum of Construction Services as composite supply. To be more specific the entry covers: (vi) Composite ....
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....ssioning, installation etc. We also find it necessary to place on record that there are certain items mentioned in the subject contract including, but not limited to, 'Fitness Centre cum Gym', which definitely do not find place in the ambit of essential work entrusted by the State Government to MPPGCL. Needless to mention that such work shall not qualify for exemption as envisaged under Sr.No.3(vi) to the Notification no. 11/2017-CT(Rate), in as much as it does not fall within the scope of work entrusted by Government of Madhya Pradesh to MPPGCL. 7.9. We also find it necessary to place on record the Ruling given by this Authority in the matter of M/s.Shreeji Infrastructures P.Ltd. vide order dtd.18.10.2018 = 2018 (11) TMI 58 - AUTHORITY FO....