TaxTMI 
TaxTMI 
2021 (9) TMI 568
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.... of 'Fish Market Building' at Village: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 ....
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.... Government, in exercise of the powers conferred under Section 9(1) of the CGST Act, 2017 has issued Notification No.11/2017-Central Tax(Rate) dated 28-6-17, specifying and notifying 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 ....
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....vision, Valsad Disrict Panchayat' is being provided to the State Government i.e. Government of Gujarat. (vii) The said contract for the construction of fish market involves supply of goods along with labour on the part of 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....
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....GST Act, 2017 and GGST Act, 2017 are in pari materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference 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 Autho....
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....blic Authority. [Vide Section 2(h) of the Right to Information Act, Public authority is defined as - "Public authority" means any authority or body or institution of self-government established or constituted- (a) by or under the Constitution; (b) by any other law made by Parliament; (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 E....
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....ctional items placed within the purview of the Panchayats: (entry 5) Fisheries..... (entry 22) Markets and Fairs.... 13. Now we are of the opinion that Fish Market being a market is covered under said entry 22 of 'Markets and Fairs'. To further convey our thought process, we state that 'Markets and Fairs' can also be read as 'Markets or Fairs'. 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 ....