TaxTMI 
TaxTMI 
2022 (3) TMI 1151
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....uch dissimilar provisions, a reference to the CGST Act, 2017 would also mean reference to the corresponding similar provisions in the GGST Act, 2017. 2. The present appeal has been filed under Section 100 of the CGST Act, 2017 and the GGST Act, 2017) by M/s. Surat Municipal Corporation (SMC) (hereinafter referred to as Appellant) against the Advance Ruling No. GUJ/GAAR/ADM/2020/120 dated 30.12.2020. 3. The appellant has raised the following question for advance ruling in the application for Advance Ruling filed by it. "Whether the Supply made by M/s INI Studio would qualify for exemption under Entry No. 3 of the Notification No. 12/2017-CT as "Service" in relation to any functions entrusted to a municipality under article 243W of the Co....
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.... 95(a) of CGST Act, 2017 an applicant can seek an advance ruling in relation to supply of goods or services or both undertaken or proposed to be undertaken by the appellant, and as per Section 103(1) of CGST Act, Advance Ruling is binding on the appellant and on the Officer Concerned or jurisdictional Officer in respect of appellant. In view of the foregoing, the GAAR ruled as follows:- Question: Whether the Supply made by M/s INI Studio would qualify for exemption under Entry No. 3 of the Notification No. 12/2017-CT as "Service" in relation to any functions entrusted to a municipality under article 243W of the Constitution as a "Pure Service" having no element of goods so as to construe it as "Works Contract" as defined under Section 2(1....
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....round of appeal, with regard to the merit of the case, has submitted that the appellant is Local Self Government governed by the Gujarat Province Municipal Act, 1949 (GPMC Act) wherein the statutory/obligatory and discretionary duties of appellant is mentioned under Section 63(1) and 66 of GPMC Act. Article 243W of Constitution of India is the empowering Section to the State to pass any state law or legislation for formation of Municipal Corporation and assigning duties to them. From Article 243W (a) (ii), corporations are bound to perform functions as mentioned in the State Law including those in relation to matter listed in the Twelfth Schedule. Thus, the duties as mentioned in Section 63(1) & 66 of the GPMC Act are covered in Article 243....
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....rther submitted that the word used in said notification "in relation to" is having vast and broader meaning. Any activity which is in relation to the functions entrusted under Article 243W, Section 63(1) or Section 66 of the GPMC Act will qualify for this exemption. The appellant placed reliance in the following case laws: (i) Dy.General Manager, Tata Motors Vs. CCE, Pune-1 [2015(40) STR 269 (Tri. Mumbai)] (ii) M/s Doypack Systems Pvt. Ltd. Vs Union of India and Others- (1988) 2 SCC 299 at 302 = 1988(36) E.L.T.201 (Apex Court) (iii) Renusagar Power Co. Ltd Vs General Electric Company and Another- (1984) 4 SCC 679. 10. The personal hearing in the matter was held on 13.01.2022, the appellant through its authorized representative appear....
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....of goods or services or both being undertaken or proposed to be undertaken by the applicant. From the submission of appellant it is amply clear that the service i.e. "Design and Comprehensive Consultancy" is to be provided by M/s INI Design Studio Pvt Ltd to the Appellant. In view of above, we find that appellant is the recipient of service in the subject case. 14. The appellant in its submission to Gujarat Appellate Authority of Advance Ruling has submitted that it has sought the ruling in relation to the supply of services being undertaken or proposed to be undertaken by them but it was for "inward supply". It is nowhere mentioned that it should be for Outward supply only. We find that the appellant has mainly stressed on the definition ....