AI Drafter 
TaxTMI 
TaxTMI 
2018 (11) TMI 1895
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....nce to the CGST Act would also mean a reference to the same provisions under the CGGST Act. The present appeal has been filed under Section 100 of the Central Goods and Services Tax Act, 2017 and the Chhattisgarh Goods and Services Tax Act, 2017 [hereinafter referred to as "the CGST Act and CGSGST Act"] by A2Z INFRA ENGINEERING LIMITED(hereinafter referred to as the "Appellant") against the Advance Ruling No. STC/AAR/03/2018 dated 19.07.2018 . BRIEF FACTS OF THE CASE 1. M/s A2Z Infra Engineering Ltd., Raipur (hereinafter referred to as "Appellant") is fully integrated Electrical Business Group in India engaged in providing maintenance and engineering services. 2. Government of India has launched Integrated Power Development Sche....
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....ling under section 100(1) of the CGST Act 2017. Grounds of Appeal The appellant has stated following grounds of appeal in his application:- (i) It can be seen that only contention of the AAR While holding that 9% tax rate will be applicable is that the activities of the CSPDCL, as per their Memorandum of Association ("MOA"), are commercial in nature but according to the Appellant, the work undertaken by CSPDCL as per IPDS Scheme is non-commercial. (ii) That, it is undisputedly mentioned by the Advance Ruling Authority that CSPDCL is Government Entity (refer Para 6.3 of AAR order dated 19 July 2018). (iii) However, with respect to the condition as per notification 24/2017 dated 21/09/2017, the said work done must be meant pred....
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.... first- place as mentioned supra. (vii) That, it could be inferred that the IPDS work to be implemented by CSPDCL is not for any business or commercial activity. This Scheme as envisaged by Government of India and implemented through State Government is for the benefit of community as a whole. Thus, it cannot be said that work undertaken by the Appellant for CSPDCL is commercial in nature and accordingly, such transaction must be chargeable to GST at reduced rate of 6% CGST and SGST each. (viii) It is submitted that AAR has taken into consideration the objectives of work undertaken by CSPDCL through its MOA and held that the same amounts to be commercial in nature; however, for applicability of amended notification no. 24/2017 dated 2....
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....onducted on 14.11.2018, wherein the appellant was represented by Shri Anoop Gupta, CA, Shri M.S. Bhatia, Advocate and Shri Opender Kumar, Sr. Taxation Manager, M/s A2Z Infra Engineering Ltd., Raipur(C.G.) who reiterated the written submissions made at the time of filing appeal as well as the additional submissions dated 14.11.2018 as stated below. Additional Submission 9.(i) AAR has grossly erred in passing their order on the sole ground that the services provided by the CSPDCL are commercial in nature as per their MOA. However, the rate of tax needs to be determined looking at the actual use of structure which has been formed under consideration. Hon'ble AAR without going into such facts or observing the activity under considerat....
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....1) of section 11,sub-section (5) of section 15 and sub-section (1) of section 16 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.11/2017- Central Tax (Rate), dated the 28thJune, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i), vide number G.S.R. 690(E), dated the 28thJune, 2017, namely;- In the said notification, in the Table, against serial number 3, for item (vi) in column (3) and the entries relat....
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....at prime condition to avail the concessional rate of tax, is that services provided to the Central Government, State Government, Union Territory, a local authority or a governmental authority should predominantly for use other than for commerce, industry-', or any other business or profession. The Advance Ruling Authority in their decision have elaborated at length that the Case of Appellant does not fulfill the conditions laid down in Clause (a)of the said notification for availing concessional rate of tax. The Appellant in his application stated that AAR has grossly erred in passing their order on the sole ground that the services provided by the CSPDCL are commercial in nature as per their MoA. However, the rate of tax needs to be de....