TaxTMI 
TaxTMI 
2019 (1) TMI 1669
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....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, Seethammapeta, Visakhapatnam - 530016 (hereinafter....
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....s 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. When the contractee gets funds/grants from Central or State Government for given work, can it be ca....
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.... 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 No.11/2017 - Central Tax (Rate), dated - 28th June 2017 notified the rate of GST applicable on supply of services. Under....
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....ervices 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 under CGST Act, 2017 and corresponding notification under APGST Act, 2017 Government Entity is defined as under. "Government Entity" means an authority or a board or any other bod....
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.... 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 those works are to be done to industrial feeders too. Further, the applicant revealed that the contractee is collecting security deposits from the customers. Moreover, the Government of Andhra Pradesh is reimbur....