2023 (4) TMI 539

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....advance ruling shall be binding unless the law, facts or circumstances supporting the original advance ruling have changed. 4. In terms of Section 104 of the Act, where the Authority finds that advance ruling pronounced by it under sub-section (4) of Section 98 or under sub-section (1) of section 101 has been obtained by the applicant by fraud or suppression of material facts or misrepresentation of facts, it may, by order, declare such ruling to be void ab initio and thereupon all the provisions of this Act or the rules made thereunder shall apply to the applicant as if such ruling had never been made. 5. At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central Goods and Service Tax Act would also mean a reference to the same provisions under the Tamil Nadu Goods and Service Tax Act. The applicant M/s ESVEE Constructions, having registered premises at Second Floor, No.33/1, Mahalakshmi Street, T.Nagar, Chennai - 600017 (hereinafter....

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.... personal hearing was extended to the applicant. AR appeared for the virtual hearing on 08.12.2022, wherein he requested to give a ruling on the rate of tax for the works undertaken for IIT Madras. 3.2.1 Sri Y. Venkatachalam, Partner of the applicant Firm submitted a copy of The Institutes of Technology Act, 1961' along with copy of letter of acceptance of e-Tender No. 18/2020-21/Composite issued by IIT Madras vide F/EU/EE/e-T.No. 18/2020-21/Civil/LOI dated 28.01.2021 for addition and alteration of DI Type quarters 45 units at IITM for total consideration of Rs.4,55,48,650/- inclusive of GST @ 12% and other applicable taxes, duties and levies and a copy of Invoice No.24 dated 11.03.2022 for 4th and part bill issued by applicant to Indian Institute of Technology Madras for a total invoice value of Rs. 1,43,66,750/-, including GST Rs. 15,39,294.64 @ 12% collected separately. 3.2.2 Some of the relevant provisions of the Institutes of Technology Act, 1961 are reproduced below for ready reference. Section 2 of the Institutes of Technology Act, 1961 declares certain institutions as institutions of national importance as below;- Whereas the objects of the institutions known as the....

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.....09.2022 stated that no pending proceedings in the assessment circle against M/s ESVEE Constructions regarding the issue raised by the applicant. 6.1 We have carefully considered the submissions made by the applicant in the advance ruling application, the additional submissions made during the personal hearings and the comments furnished by the State Tax Authorities. The applicant filed advance ruling application for determination of the liability to pay tax on any goods or services or both in respect of civil contract services undertaken to their customer M/s IIT Madras, within the meaning of that term as per Section 97(2)(e) of GST Act, 2017. 6.2 The question which needs to be answered is the rate of tax applicable for the civil contract services undertaken by the applicant to their customer M/s IIT Madras with effect from 01.01.2022 consequent to amendment of Notification No. 11/2017 C.T (Rate) dated 28.06.2017 by Notification No. 15/2021 C.T (Rate) dated 18.11.2021 effective from 01.01.2022. 7.1 It is seen from the submissions and documents enumerated in para 3.2 supra that the applicant is a contractor who has been awarded a contract by IIT Madras for 'addition and alte....

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..... - For the purposes of this item, the term 'business' shall not include any activity or transaction undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities. 8.2.2 The terms 'Government Authority' & 'Government entity' were inserted by Notification No. 31/2017 - Central Tax (Rate) dated 13.10.2017 in Notification No. 11/2017 as clauses (ix) & (x) of explanation in Para 4 as follows:- (ix) Governmental Authority means an authority or a board or any other body, - (i) Set up by an Act of Parliament or a State Legislature; or (ii) Established by any Government, with 90 percent or more participation by way of equity or control, to carry out any function entrusted to a Municipality under article 243 W of the Constitution or to a Panchayat under article 243 G of the Constitution. (x) Government Entity means 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 90per cent, or more participation by way of equity or control, to carry out a function entrust....