TaxTMI 
TaxTMI 
2019 (1) TMI 1669
X X X X Extracts X X X X
X X X X Extracts X X X X
....ct and APSGT Act respectively) by M/s Sealwel Corporation Private Limited (hereinafter referred to as applicant), registered under the Goods & Services Tax. 2. The provisions of the CGST Act and APGST 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 APGST Act. Further, henceforth, for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST or AP GST Act would be mentioned as being under the GST Act. 3. Brief Facts of the case: M/s Sealwel Corporation Private Limited, Door No. 50/83/15, 2nd floor Opp: Saibaba Temple, Madhuranagar, Seetha....
X X X X Extracts X X X X
X X X X Extracts X X X X
....1. (a) Whether in the terms and conditions of the following contracts that the applicant entered into, the contractees therein the 'supply of service' involved therein would amounts to a supply to Government, Government Agency or Government Entity in terms of the Notification No.20 dated:22-08-2017, Notification No. 24 dated:21-09-2017, Notification No.31 dated:13-10-2017 and , Notification No.32 dated:13-10-2017 (b) What would be the norms to decide a contractee is Government / Government Agency / Entity. Contracts Descriptions being done to Andhra Pradesh Power Distribution Corporations (DISCOMS) i) HVDS-High Voltage Distribution Systems ii) SCADA-Supervisory Control and Data Acquisition 2. W....
X X X X Extracts X X X X
X X X X Extracts X X X X
....roceedings relating to the applicant and no proceedings were passed on the issue, for which the Advance Ruling sought by the applicant. 5. RECORD OF PERSONAL HEARING: Sri D. Dastagiri, Accountant of the applicant company, who was authorized to represent the applicant appeared for personal hearing on 10.12.2018 and they reiterated the submission already made in the application. 6. DISCUSSIONS AND FINDINGS: We have examined the issues raised in the application. The taxability, classification of the services, applicable rate of tax, eligibility of exemption etc., for the goods and services supplied or to be supplied, as governed under the provisions of respective GST Acts are examined. The Government of India, vide Notification ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... c) a residential complex predominantly meant for self-use or the use of their employees or other persons specified in paragraph 3 of the Schedule III of the Central Goods and Services Tax Act, 2017. Further, vide Notification No.31/2017 - Central Tax (Rate), Dated: 13/10/2017, Government of India substitute the word "Central Government, State Government, Union Territory, a local authority, a Governmental Authority or a Government Entity" in place of "Central Government, State Government, Union Territory, a local authority or a Governmental Authority" Now, we examine the question that the Applicant Contractee i.e. M/s APEPDCL is a Government entity or not. As per Notification No. 31/2017 - Central Tax (Rate), Dated -13/10/2017 issued....
X X X X Extracts X X X X
X X X X Extracts X X X X
....o acquire know-how etc. The applicant is engaged in execution of works awarded by APSPDCL and APEPDCL as detailed in Para 3 above. The works under discussion have been undertaken to execute/implement various projects for (a) conversion of existing LT network into High Voltage Distribution system (HDVS); (b) supply, erection, testing & commissioning of 11 KV autorecloers, 11 KV sectionalisers to industrial feeders on full turn-key basis; and (c) supply, erection, testing & commissioning of 11 KV autorecloers, 11 KV sectionalisers to industrial feeders on full turn-key basis under Integrated Power Development Scheme (IPDS). As seen from the nature of the work stated in Annexure-II by the applicant, the works are of industrial nature as tho....