TaxTMI 
TaxTMI 
2022 (12) TMI 120
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....ing an advance ruling in respect of the following questions:- (a) Whether "Damodar Valley Corporation" is covered under the definition of the term 'Government' Entity as per Notification No. 32/2017 - Central Tax (Rate) dated 13/10/2017 and Notification No. 31/2017 - Central Tax (Rate) dated 13/10/2017? 2. At the outset, we would like to make it clear that the provisions of both the CGST Act and the JGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the JGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act/JGST Act would be mentioned as being under the "GST Act". HEARING 3. The case was taken up for preliminary hearing on 04.03.2022 with respect to admission or rejection of present application wherein Shri Harsh Gadodia, Chartered Accountant attended the proceeding physically and Shri Bihari Choudhary, Manager- Finance, DVC attended the proceeding through Video Conferencing and made submissions as per co....
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....on No. 12/2017- Central Tax (Rate), dated the 28th June, 2017 has been amended from time to lime and entry serial number 9C has been inserted vide Notification No.32/2017-Central Tax (Rate) dated 13.10.2017 winch, for the sake of conveniences, is reproduced below: SI.No. Chapter, Section, Heading, Group or Service Code (Tariff) Description of services Rate (per cent) Condition 9C Chapter 99 Supply of service by a Government Entity to Central Government, Slate Government; Union territory, local authority or any person specified by Central Government, State Government, Union territory or local authority against consideration received from Central Government, State Government, Union territory or local authority, in the form of grants. NIL NIL (iv) Damodar valley Corporation has been incorporated under the special Act of Parliament name after "Damodar valley Act, 1948", which has been passed by the Central Legislatures and has come into force by notification in the official gazette on 27th March 1948. Further, the Damodar Valley Corporation Act, 1948 has been amended and received the assent of the President on 8th Jan, 2012 and published in the of....
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....ea as may be specified therein and the area so specified shall be called the "area of operation" of the Corporation". (x) Section 12 of the DVC Act elucidates the functions entrusted bi/ the Central Government after consultation with the State Government of Bihar and West Bengal. The said functions are as follows:- (a) The Promotion and operation of schemes for irrigation, water supply and drainage; (b) The Promotion and operation of schemes for generation, transmission and distribution of electrical energy, both hydo-electric and thermal (c) The Promotion and operation of schemes for flood control in the Damodar River and its tributaries and the channels, if any excavated by the Corporation in connection with the scheme and for the improvement of flow condition in the Hoogly River; (d) The Promotion and control of navigation in the Damodar River and its Tributaries and channels, if any; (e) The Promotion of afforestation and control of soil erosion in the Damodar Valley; and (a) The Promotion of public health and the agricultural, industrial, economic and general well-being in the Damodar Valley and its area of operati....
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....nst which a grant is being sanctioned every year. (xv) With reference to above, the applicant has concluded his submission with the contention that Damodar Valley Corporation being incorporated under the special act of Parliament, the DVC Act, 1948 with three participating Governments, i.e., the Central Government, State Government of West Bengal and Stale Government of Bihar (now Jharkhand) for carrying out the function entrusted by Central Government with consultation of State Governments satisfies all the limbs of the term ' Government Entity'. ANALYSIS AND FINDINGS We have gone through the records of the issue as well as submissions made by the authorised representative of the applicant during the course of personal hearing/ video conferencing. The issue involved in this case pertains to applicability of Notification No. 11/2017- Central Tax (Rate), dated the 28th June, 2017 [as amended by Notification No. 31/2017-Central Tax (Rate) dated 13.10.2017] and Notification No. 12/2017-Central Tax (Rate), dated the 28th June, 2017 [as amended by Notification No. 32/2017-Central Tax (Rate) dated 13.10.2017] to determine whether the applicant shall be covered unde....