TaxTMI 
TaxTMI 
2021 (9) TMI 568
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....e:Maroli, Taluka: Umargam, District:Valsad and the said construction is labour plus material basis and the tender value contracted thereof is Rs. 49,39,834.28/-(copy of tender submitted). The construction of the said fish market involves the following stages such as: (i) Excavation (ii) Plain and RCC work (iii) Masonary work (iv) Rubble masonary work (v) Centering and form work (vi) Wood work for doors and windows (vii) Providing and fixing steel shutters, windows and ventilators (viii) Glazing (ix) Paving and floor finishes. (x) Roof covering. (xi) Ceiling and lining. (xii) Plastering and painting (xiii) White washing and distempering. (xiv) Painting and polishing. (xv) Plumbing and sanitary fitting....
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....otifying the rates of CGST on various services. Similar notification has also been issued by the State Government for levying SGST on the said services. Entry at Sr.No.3(vi) of the said Notification reads as under: "(vi) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, other than items covered by items (i), (ia), (ib), (ic), (id), (ie) and (if) above, 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, maintenance, renovation, or alteration of - (a) a civil structure or any other orig....
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.... the applicant and is thus a works contract within the meaning of Section 2(119) of the CGST Act, 2017. (viii) Since, (a) the said fish market is proposed to be constructed under the Matsya Udhyog Yojana, of the Government of Gujarat and also (b) the recipient of service i.e. the Panchayat(Road and Building Division), Valsad District Panchayat, Government of Gujarat has given a written clarification as to the no profit motive in respect of the said fish market, the applicant firm is of the opinion that the said fish market cannot be deemed to be meant pre-dominantly for business or profession. A copy of the said clarification has been submitted. Also as per entry number 5 of the eleventh schedule to the Constitution of India read with Art....
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....to the CGST Act would also mean reference to the corresponding similar provisions in the GGST Act. 6. We have carefully considered all the submissions made by the applicant 7. We hold that for being eligible to be covered vide 3(vi)(a) of said NT, the following criteria is to be satisfied. : (i) Supply shall be composite supply of works contract. (iii) Supply to the Central Government, the State Government, the Union Territory, a local authority, a Government Authority or a Government Entity. (iv) The civil structure or original works must be predominantly meant for use other than for commerce, industry, or any other business or profession. 8. We find that the subject contract is for the construction of immovable property whe....
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....arliament; (c) by any other law made by State Legislature; (d) by notification issued or order made by the appropriate Government, and includes any- (i) body owned, controlled or substantially financed; (ii) non-Government organisation substantially financed, directly or indirectly by funds provided by the appropriate Government]. 11. The applicant submits that the fish market purpose is covered under the Entry 'Fisheries' appearing at Sr.No.5 to the list of functions entrusted to a Panchayat under Article 243G of the Constitution of India. 'Fisheries' as per Mirriam Webstar dictionary is defined as 'the occupation, industry, or season of taking fish or other sea animals (such as sponges, shrimp, or seals). We hold that a 'Fish....
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....s'. To enunciate, we quote the following: Justice G.P.Singh in the principles of Statutory Interpretation (Thirteenth Edition) Chapter 7 page 485 has stated as follows: "The word 'or' is normally disjunctive and 'and' is normally conjunctive but at times they are read as vice versa to give effect to the manifest intention of the Legislature as disclosed from the context. As stated by Scrutton L.J. "You do sometimes read 'or' as 'and' in a statute. But you do not do it unless you are obliged because 'or' does not generally mean 'and' and 'and' does not generally mean 'or'. Further, as pointed out by Lord Halsbury, the reading of 'or' as 'and' is not to be resorted to, "unless some other part of the same statute or the clear intention of it....