AI Drafter 
TaxTMI 
TaxTMI 
2022 (12) TMI 952
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....or Advance Ruling under Section 97 of CGST Act, 2017 read with Rule 104 of CGST Rules, 2017 and Section 97 of KGST Act, 2017 read with Rule 104 of KGST Rules, 2017, in form GST ARA-01 discharging the fee of Rs.5,000/- each under the CGST Act, KGST Act. 2. The applicant stated that they are a premier society registered under Societies Act, providing services of infrastructure, urban development, monitoring and evaluation studies as consultants; they are registered under CGST / KGST Act 2017; they have provided service to Karnataka Urban Infrastructure Development Finance Corporation Ltd., (KUIDFC). 3. Applicant also stated that KUIDFC is incorporated under Companies Act, having 75.20% of shareholding by the State Government of Karnatak....
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....tract GST. Thus the applicant has not claimed GST from KUIFDC and filed the GST returns for this project under exempted category. 5. In view of the above, the applicant has sought advance ruling in respect of the following questions: a) Whether KUIFDC, which is an intermediary agency between ULBs/Town Municipal Councils functioning as Programme Management Unit (PMU) through the divisional offices, implementing agencies of the Local Government Bodies and State Line Departments in the efficient monitoring of sub-programmes, is eligible for claiming exemption from GST under the conditions of exemption as per Notification No.12/2017 as pure services, for the period of our services provided to them i.e. July 2017 to June 2019. ....
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....ct agreement for providing consultancy services as Supervision and Program Management Consultants with KUIFDC on 26.07.2017; they had submitted monthly invoices to KUIFDC, initially along with GST; they were informed that the services provided for NKUSIP project does not attract GST as the pure services provided by them were exempted from GST vide Notification No.12/2017-Central Tax (Rate) dated 28.06.2017. KUIFDC informed that Government entities providing services pertaining to water supply and sanitation etc., which are basic amenities provided to the ULBs and hence they submitted revised invoices without claiming GST and also filed GST returns with transactions from KUIFDC project shown under exemption. Thus the applicant filed insta....
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.... management fee and all surplus is transferred back to the State Government. 7.2 Based on the above facts, the applicant claims that the constitution of KUIFDC is that of "Government Entity", as defined in Notification No.32/2017 supra as amended to mean "An authority or a board or any other body including a society, trust, corporation (i) Set up by an Act of Parliament or State Legislature; or (ii) Established by any Government, With 90 percent or more participation by way of equity or control, to carry out a function entrusted by the Central Government, State Government, Union Territory. 7.3 However, they have been informed through their council members that KUIFDC may not be exempted as they are ....
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....e instant application. 12. The applicant provided consultancy services to KUIDFC for the program called NKUSIP, involving supervision and programme management consultancy for the PMC works undertaken in divisions of Bellary and Gulbarga. Accordingly, the applicant entered into an agreement dated 26.07.2017 and completed the project during 2019. The instant application was filed on 08.11.2022, after completion of the said project in 2019, as the applicant intends to seek clarity as to whether services rendered to KUIDFC are exempted from GST or not. In the instant case the maintainability of the application needs to be examined. 13. In this regard we observe that Section 95(a) of the CGST Act 2017, while defining the term 'advance ....