TaxTMI 
TaxTMI 
2021 (3) TMI 198
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....038, Telangana, (GSTIN No. 36AAOCS4141F1ZB) has filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules. 2. At the outset, it is made clear that the provisions of both the CGST Act and the TGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to any dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the TGST Act. Further, for the purposes of this Advance Ruling, the expression 'GST Act' would be a common reference to both CGST Act and TGST Act. 3. It is observed that the queries raised by the applicant fall within the ambit of Section 97 of the GST ACT. The Applicant enclos....
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....CL and the Bill passing authorities are (D.E, A.D.E & A.E) Officers subordinate to them. d. The applicant brought to the notice of this Authority that the Questions raised in the instant application were decided by the Authority for Advance Ruling, Andhra Pradesh under the provisions of GST Act. A copy of the order was filed for perusal at the time of personal hearing. 5. Questions raised: The applicant seeks Advance Ruling in respect of the following issues; 1. (a) Whether in the terms and conditions of the following contracts that the applicant entered into with the contractee therein, the 'supply of service' involved therein would amounts to a supply to Government, Government Agency or Government Entity in terms o....
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....licant falls under State Jurisdiction, i.e. Deputy Commissioner (State Tax)- STU-1, Hyderabad Rural Division. Accordingly, the application has been forwarded to the jurisdictional officer to offer their remarks as per the Section 98(1) of TSGST Act, 2017. The opinion of the jurisdictional authority is as under: • As per Not. No. 31/2017 - Central Tax (Rate), dated 13.10.2017 issued under CGST Act, 2017, the Government Entity is defined as under : "Government Entity" Means an authority or a board or any other body including a society, trust, corporation, i) Set up by an Act of parliament or State Legislature; or ii) established by any Government, with 90per cent, or more participation by way of equity ....
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....vailed. c. To decide the contract is in relation to non-commercial activity or otherwise, all the contracts/activities of a Government, Government Agency or Entity as a whole need not be non-commercial in nature. Such non-commerciality can be ascertained from a particular work if that particular work is being carried out by such Government/ Agency/Entity on non-commercial basis. 7. Personal Hearing: The Authorised representative of the unit namely Sri. D. Dastagiri, Accountant, attended the personal hearing held on 20-01-2019. However due to administrative exigencies, the Orders were not released. Further Government G.o. Rt.No.312, Revenue (CT.II) Department, Dt. 05.11.2019 have appointed Sri B. Raghu Kiran, IRS, Joint Commissioner....
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.... (b) a structure meant predominantly for use as (i) an educational, (ii) a clinical, or(iii) an art or cultural establishment; or (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 Telangana Goods and Services Tax Act, 2017 6 - As can be seen from the above, Sl.No. 3 (vi) (a) is the relevant entry to the present issue which prescribes GST rate of 12% (6% CGST + 6% SGST)in r/o services provided to the Central Government, State Government, Union Territory, a local authority, a Governmental Authority or a Government Entity by way of construction, erection, commissioning, installation, completion, fitting out, repair,....
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....100% shares of the company were held by the Hon'ble Governor of Telangana. This clear indicates that the Government of Telangana have 100 percent control over TSSPDCL and thus TSSPDCL is evidently covered under the definition of "Government Entity". The next issue to be decided in this regard is whether the impugned services supplied by the applicant are for the works which are used for other than commerce, industry, or any other business or profession. As per the details furnished by the applicant in the Annexure -II enclosed to the application, the works undertaken are for execution/implementation of various projects for (i) Capacitor Bank Works in Nalgonda etc.; (ii) HVDS-High Voltage Distribution Systems in Suryapet used for agricult....