TaxTMI 
TaxTMI 
2021 (3) TMI 574
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.... for participation of the private sector in financing, construction, maintenance, development and operation of infrastructure projects on build-operate-transfer (BOT) basis in the State of Gujarat; that vide item 2 of Schedule I of the GID Act, roads, bridges and bypasses are the eligible infrastructure projects that allow private sector participation; that in this regard, Government of Gujarat established and set up Gujarat Infrastructure Development Board (GIDB) and GSRDC in consonance with Gujarat Infrastructure Development Act, 1999(Gujarat Act No.11 of 1999) (GID Act), with the object to invite private sector participation for the development, construction, repair, upgradation, management, operation and maintenance of the aforesaid infrastructure development projects within the State of Gujarat. 3. The applicant has submitted that they are a wholly owned Government of Gujarat company (i.e. 100% equity ownership and control held by Government of Gujarat) established under the Companies Act, 1956 represented by its Managing Director, hereinafter called as GSRDC; that they are having their principal place of business at Ground Floor, Nirman Bhavan, Sector 10-A, Gandhinagar i.e....
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....p by an Act of Parliament or a State Legislature; or (ii) established by any Government, with 90per cent or more participation by way of equity or control, to carry out any function entrusted to a Municipality under article 243 W of the Constitution or to a Panchayat under article 243 G of the Constitution. 6. The applicant has further submitted that for arriving at the decision it is important to ascertain whether the nature of services provided by the applicant falls under 12th Schedule, Article 243W of the Indian Constitution or 11th Schedule, Article 243G of the Constitution. The applicant has stated that the activities listed under 12th Schedule are enumerated as under: 1. Urban planning including town planning. 2. Regulation of land-use and construction of buildings. 3. Planning for economic and social development. 4. Roads and bridges. 5. Water supply for domestic, industrial and commercial purposes. 6. Public health, sanitation conservancy and solid waste management. 7. Fire services. 8. Urban forestry, protection of the environment and promotion of ecological aspects. 9. S....
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....including hospitals, primary health centres and dispensaries. 24. Family welfare. 25. Women and child development. 26. Social welfare, including welfare of the handicapped and mentally retarded. 27. Welfare of the weaker sections, and in particular, of the Scheduled Castes and the Scheduled Tribes. 28. Public distribution system. 29. Maintenance of community assets. 8. The applicant has further stated that he understands that it has been formed with the main object to undertake activity of construction and development of state highway roads as entrusted by the State Government and the services of construction and development of state highway roads does not appear to fall in the list of services enumerated under 12th schedule of Article 243W or 11th schedule or Article 243G of the Constitution of India and hence does not qualify the criteria of Governmental Authority and accordingly not eligible to take the benefit of exemption provided to Governmental Authority at Entry No.3 of Notification No.12/2017-Central Tax(Rate) dated 28.06.2017. As per the definitions given under Notification No.31/2017-Central Tax(Rate) dated 13.10.2....
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....s Tax Act, 2017 and the Gujarat Goods and Services Tax Act, 2017 are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to similar provisions of the GGST Act. 12. On going through the application filed by the applicant we find that the said application has not been filed in the prescribed format required as per the provisions of Section 97(1) of the CGST Act, 2017 read with Rule 104 of the CGST Rules, 2017. We also find that the applicant has paid an amount/fee of Rs. 10,000/- along with their aforementioned application. In this regard, we find it imperative to refer to Section 97(1) of the CGST Act, 2017 as well as Rule 104 of the CGST Rules, 2017 which read as under: Section 97. (1) An applicant desirous of obtaining an advance ruling under this Chapter may make an application in such form and manner and accompanied by such fee as may be prescribed, stating the question on which the advance ruling is sought. Rule 104. Form and manner of application to the Authority for Advance Ruling. (1) An application for obtaining an advance ruling u....