TaxTMI 
TaxTMI 
2024 (1) TMI 121
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.... Kumar Jorasia (Muskan Construction), 75/86, Shipra Path, Mansarovar, JAIPUR-302020, Rajasthan(hereinafter referred to as "applicant"). Applicant is registered and going to start process to make the glasses, toughened / reflective / laminated/secured/low e glass etc., in the name of M/Ramesh Kumar Jorasia, (Muskan Construction)The two issues raised by applicant isfit to pronounce advance ruling & it falls under the ambit of the Section 97(2) (b) given as under: (b) applicability of a notification issued under the provisions of this Act; A Submission of The Applicant: (in brief) That Muskan Construction, Regd. at 75/86, Shipra Path, Mansarovar, Jaipur has been awarded a contract from Jaipur Development Authority through vide Work order No. JDA/EE/PHE 1/WO/2021-2022/Nov/08 dated 03.11.2021 for Operation and Maintenance of Water Supply Scheme for 1 year in JDA Jurisdiction at PHE -1 (South) Jaipur. B Interpretation and understanding of applicant on question rose (in Brief) The applicant submitted his interpretation which is under- Under said contract, the Major works under the said contract are as follows: -Pure Labour Service Contract including involvement of materi....
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....7, the 'State Government', as respects anything done after the commencement of the Constitution, shall be in a State the Governor, and in an Union Territory the Central Government. As per Article 154 of the Constitution, the executive power of the State shall be vested in the Governor and shall be exercised by him either directly or indirectly through officers' subordinate to him in accordance with the Constitution. Further, as per article 166 of the Constitution, all executive actions of the Government of State shall be expressed to be taken in the name of Governor. Therefore, State Government means the Governor or the officers subordinate to him who exercise the executive powers of the State vested in the Governor and in the name of the Governor." Since, Jaipur Development Authority is being set up by an Act vide Act No. 25 of 1982, Received assent of the President on the 12^th October, 1982 is an authority legally entitled to carry out the function entrusted by the Government of Rajasthan under which the all the executive powers are vested with Governor of Rajasthan and which shall be exercised by him either directly or indirectly through the officers subordinated....
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....D. PERSONAL HEARING In the matter personal hearing was granted to the applicant on 26.06.2023. Adv. Anil Goyal, Anirudh Goyal, CA, Authorized Representatives appeared for personal hearing. He reiterated the submission already made in written submission. E. COMMENTS OF THE JURISDICTIONAL OFFICER The Jurisdictional Joint Commissioner, State Tax, Circle G, Jaipur vides her letter स.आ./जी-3/2022-23/63 17.02.2023 intimated that no comments can be given in the matter, which is as under- QUESTION AND ANSWER FOR WHICH THE PRESENT AAR HAS BEEN FILED (i) Whether the Jaipur Development Authority can be considered as State Government in regards of entry 3A of Notification No. - 12/2017 - CT (Rate) dated 28.06.2017 . ANS.-उपरोक्त विस्यान्तार्गत प्रासंगिक पत्र के क्रम में निवेदन है कि आप दारा म&....
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....velopment Authority. 3.1) The Section 2(53) of the Central Goods and service Tax Act 2017 had defined the government "Government" means the Central Government; And sub-section 2(53) of the Rajasthan Goods and service Tax Act, 2017 provided that "Government" means the Government of Rajasthan; As per clause (23) of section 3 of the General Clauses Act, 1897 the 'Government' includes both the Central Government and any State Government. As per clause (8) of section 3 of the said Act, the 'Central Government', in relation to anything done or to be done after the commencement of the Constitution, means the President. As per Article 53 of the Constitution, the executive power of the Union shall be vested in the President and shall be exercised by him either directly or indirectly through officers subordinate to him in accordance with the Constitution. Further, in terms of Article 77 of the Constitution, all executive actions of the Government of India shall be expressed to be taken in the name of the President. Therefore, the Central Government means the President and the officers subordinate to him while exercising the executive powers of....
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....tuted under article 371A of the Constitution;". Here, Section 2(69)(c) of the GST Act is like section 3(31) of the General Clauses Act, 1897, which defines a local authority to mean a municipal committee, district board, body of port commissioners or other authority legally entitled to, or entrusted by the Government with the control or management of a municipal or local fund. 4.1) We observe that JDA is not a Municipality as municipal corporation already exists in Jaipur City thus JDA cannot, therefore, be entrusted with the control or management of a municipal fund. 4.2) Further the "government Authority" is being defined in the clause (zf) of notification no. 12/2017 dated 28.06.2017 of Central Goods and service Tax Act 2017as amended is as under-"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 per cent, or more participation by way of equity or control, to carry out any function entrusted to a Municipality under article 243W of the Constitution or to a Panchayat under article 243G of the Constitution. 5) The question p....