TaxTMI 
TaxTMI 
2022 (6) TMI 1461
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....itran Nigam Limited (hereinafter referred to as "JVVNL" or "Jaipur Discom"), having their registered office at Vidyut Bhawan, Jan Path, Jyoti Nagar, Jaipur is a government of Rajasthan Undertaking and is engaged in distribution and supply of electricity in 12 districts of Rajasthan, namely Jaipur, Dausa, Alwar, Bharatpur, Dholpur, Kota, Bundi, Baran, Jhalawar, Sawai Madhopur, Tonk and Karauli. The Extracts of Annual Return (Mgt-9) from 20th Annual Reports filed for financial year 2014.2020 evidencing shareholding pattern of JVVNL is attached for reference. * JVVNL has invited tender for the work of operation and maintenance of identified 33/11 KY Grid Sub Stations against Dausa Lot-V and Bharatpur Lot-II through tender enquiry TN-483. That as per Tender Enquiry TN-483. JVVNL intends to enter into a contract with the contractor for operation and maintenance of identified 33/11 KV Grid Sub Stations at Dausa and Bharatpur districts of Rajasthan. The project would involve operation and maintenance of the identified GSS at defined locations for a period 2 years. Copy of such Tender Enquiry document is attached. * That the aforementioned work was awarded to M/s. Sai Enterprises vide ....
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....all check oil level of power Transformers leakage, if any in the power transformer checking air passage are free and also check the colour of the silica-gel. The contractor shall observe earthing of the transformer and he will inspect any crackness of flat of earthing of the dryness. He will intimate the position to JEN/AEN. (ii) The contractor shall carry out inspection & maintenance of circuit breaker as under-the contractor shall inspect switchgear premises & circuit breaker. He will clean the circuit breaker. He will inspect oil position of the circuit breaker and if any leakage is found he will intimate to JEN/AEN. Any unusual smell/noise observed in the OCB shall be intimated to JEN/AEN. He will also observe position of auxiliary fuses whether intact or not. The position shall be intimated to JEN/AEN. The contractor shall observe working order of indicating & measuring instrument whether they are in working order or not. The position/condition will be intimated to JEN/AEN. He will also examine position of dirt, top fitting and oxide film on lighting arrester. He will clean with dry cloth and tight bolt if found any looseness. The position will be intimated to JEN/AEN. The c....
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....lar-2019 (2) dated 31st January 2019 to their offices notifying that they qualify under the definition of Government Entity under the provisions of GST law and are not liable to pay GST in respect of various services received or provided as mentioned in Notification No. 12/2017 Copy of such Circular is attached. * That a letter No. JPD/SE(TW)/XEN TW-III/D/6319 dated 31st December 2019 issued by Superintending Engineer (TW), JVVNL Jaipur to Senior AO Jaipur DISCOM mentions that no GSS belongs to Nagar Nigam Area in respect of TN 483 and thus no GST is payable on the same. Copy of such letter is enclosed herewith. * That in light of the obtaining facts and legal provisions, the applicant wishes to understand whether the pure services provided by them i.e, SAI ENT. to JVVNL are wholly exempt from Tax as provided under Serial number 3 of Notification No. 12/2017 Central Tax Kale fas amended] read with corresponding Notification issued under SGST Act, 2017. * That in respect of the aforementioned facts, SAI ENT. wishes to make detailed submission herein to demonstrate a. Its eligibility for exemption under serial number 3 of Notification No. 12/2017 [as amended] in respect of se....
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....rnment 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 90 per cent or more participation by way of equity or control, to carry out a function entrusted by the Central Government, State Government, Union Territory or a local authority. The functions entrusted to a Panchayat under the Eleventh Schedule to Article 243G of the Constitution are as under: (i) Agriculture, including agricultural extension. (ii) Land improvement, implementation of land reforms, land consolidation and soil conservation. (iii) Minor irrigation, water management and watershed development. (iv) Animal husbandry, dairying, and poultry. (v) Fisheries. (vi) Social forestry and farm forestry. (vii) Minor forest produce. (viii) Small scale industries, including food processing industries. (ix) Khadi, village, and cottage industries. (x) Rural housing. (xi) Drinking water. (xii) Fuel and fodder. (xiii) Roads, culverts, bridges, ferries, waterways, and other means of communication. (xiv) Rural electrification, including distribution o....
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....of Rajasthan in the case of ARC Electricals Pvt. Ltd. ADVANCE RULING NO. RAJ AAR 2020-21-04 dated 14.05.2020. Copy of such advance ruling is attached for your ready reference. The same is in context to Ajmer Vidyut Vitran Nigam Limited, company created by the Government of Rajasthan with the principal objective of doing business of distribution and supply of electricity in 12 districts of Rajasthan. The Hon'ble AAR of Rajasthan has held that AVVNL is a government entity as defined in the clause (zfa) of paragraph 2 of notification number 12/2017 as amended by notification number 32/2017 It is established that the company was formed by State government with 90 percent or more participation by way of equity or control and are engaged in carrying out a function entrusted by them through Article 243G of the constitution of India. 1.3.2 Jaipur Vidyut Vitran Nigam Limited is governed by the board of directors and is answerable to the Governor of Rajasthan on behalf of State Government and its nominees. In case of JVVNL equity and control both are with the State government. That a perusal of the obtaining facts would clear it beyond doubt that the condition of 90% or more participat....
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....e applicant on 28.04.2022. Shri Rajesh Arora (Authorised Representative) of applicant appeared for PH. During the PH, he reiterated the submissions already made in the written application. He requested for early disposal of the application. D. COMMENTS OF THE JURISDICTIONAL OFFICER Comments received from the Deputy Commissioner, CGST Division-A, Jaipur vide letter dated 28.01.2022 are as under:- 1. In r/o 1st Question that "Whether the service recipient i.e. M/s. Jaipur Vidyut Vitran Nigam Limited (M/s. JVVNL) is a "Govt. Entity" as defined under clause (zfa) of para 2 of Notification No. 12/2017 - Central Tax (Rate) dtd. 28.06.2017 as amended by Notf. No. 32/2017 - Central Tax (Rate) dtd. 13.10.2017", it is clarified that M/s. JVVNL is considered as a "Govt. Entity" 2. In r/o 2nd Question that "Whether services provided by the Applicant (i.e. Sai Ent.) in respect of Work Order No. TN-483 for Operation & Maintenance of identified 33/11 KV Grid Sub-Stations to M/s. JVVNL, are wholly exempt vide S. No. 3 of Notification No. 12/2017 - Central Tax (Rate) dtd. 28.06.2017, as amended?", it is observed: a. That from the scope & duties of the contractor as detailed under Clause - ....
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....aintenance shall be One Year. 5. During the course of Personal Hearing (PH) in the matter, on being asked about the extension of period of said work order, the applicant has sought some time to submit the same. In response, the applicant submitted a copy of letter No. JPD/SE(TW)/XEN TW-III/D/2081 dated 01.10.2020 issued by the Superintending Engineer (TW), Jaipur Vidyut Vitran Nigam Limited, Jaipur. As per this letter dated 01.10.2020, the time period of above said original work order has been extended for further period of six months i.e. from 01.11.2020 to 30.04.2021 on same prices, term & condition of original work order including amendments thereof. No document/letter has been submitted/produced before the Authority for further extension for the period after 30.04.2021 of aforesaid work order No. JPD/SE(TW)/XEN (TW-IID/TN-483/D/5016 dated 31.10.2019 till date by the applicant. 6. It is relevant to mention here that the applicant filed his application for seeking advance ruling on 16.11.2021. 7. Apart from above, now we are discussing the legal position of the case As per submission made by the applicant, they want to avail exemption from tax as provided in Serial number 3....