TaxTMI 
TaxTMI 
2022 (3) TMI 1085
X X X X Extracts X X X X
X X X X Extracts X X X X
....oll management systems. 2. Tecsidel was awarded the project by M/s. Adani Road Transport Ltd. (ARTL) for project of Tolling, Operation, Maintenance & Transfer of National Highway stretch from Palanpur - Randhanpur - Samkhiyali, Section of NH-27 in the State of Gujarat. Tecsidel has received Service Order for performance of Design, engineering, supply, testing, freight & transit insurance, erection, installation and commissioning and Trial run of Toll Management System (TMS) as per Tender Specification in complete along with associated civil works, supply of mandatory spares and on Site manpower support for maintenance of TMS for twenty four (24) months for the project of Tolling, Operation, Maintenance & Transfer of National Highway stre....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... comments nor appeared for hearing. Findings 7. At the outset we would like to make it clear that the provisions of CGST Act and GGST Act 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. 8. We have carefully considered all the submissions made by Tecsidel. 9. Tecsidel cited Entries No. 3 (iv) and 3(vi) of Notification No. 11/2017-CT (Rate) dated 28-6-2017. We refer to both the said entries, which reads as follows: "3(iv) Composite supply of works contract a....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rnment, the State Government, the Union Territory, a local authority, a Government Authority or a Government Entity. iii. The civil structure or original works must be predominantly meant for use other than for commerce, industry, or any other business or profession. 9.2.B We find that the TMS works is supplied by Tecsidel to M/s Adani and not to any Central/ State Government, Union Territory, local authority, Government Authority or Government Entity. Further, the activity of collection of Toll excludes the TMS works from the category of 'predominantly meant for use other than for commerce, industry, or any other business or profession'. The word Business has a wide inclusive definition vide Section 2(17) CGST Act including, in....
X X X X Extracts X X X X
X X X X Extracts X X X X
....d transportation. 10.3 We find that the conditions of this sr no 3(iv) of said NT is not satisfied in subject matter. 11.Now, we take up the applicant third question for discussion with reference to service provided by sub contractor to main contractor liable to@ 12% in respect of entry No. (iv) and (vi) of Not. No. 11/2017-CT (Rate). 11.1 During Personal Hearing, Shri Naveen Gupta, CA was asked to clarify question no.3 and as to who is referred to as sub-contractor and main contractor in this matter. Tecsidel vide email dated 22-2-22 submitted that it received contract from M/s Adani and M/s Adani initially received contract from NHAI for Road construction. Tecsidel submitted that it is providing TMS service to Adani as a contract....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... for TMS supply only. In paragraph 9.2.B, we have detailed our findings that TMS in subject case does not fall under the category of 'predominantly meant for use other than for commerce, industry, or any other business or profession'. Thus supply is not covered at 3(vi) of subject Notification. Further, 3(iii) of said NT pertains to work contract service of construction of historical monuments, canal dam etc. which is different from subject supply. 12. We note that Tecsidel placed reliance on Uttar Pradesh Advance Ruling in the case of M/s Sice-Vaan JV[2020 (2) TMI 550].The facts of the case of the cited Ruling is different from the present set of facts. In the present matter, only the supply of TMS is under consideration but in th....