TaxTMI 
TaxTMI 
TaxTMI 
2024 (2) TMI 1356
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....erred to as 'appellant') against the Advance Ruling No. RAJ/AAR/2022-23/05 dated 01.06.2022. the appellant is registered under GST having GSTN 08ACHFS7005C1ZC. The Appellant has filed appeal on 23.06.2022 on portal and also submitted hard copy in this office on 24.06.2022. The requisite fee of CGST Rs. 10000/-and SGST Rs 10000 have been paid vide Challan dated 21.06.2022. 3. The Appellant is engaged in the business of operation and maintenance of electricity Grid Sub-Stations in respect of work orders awarded by various governmental organizations from time to time. 3.1 Jaipur Vidyut Vitran 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. 3.2 JVVNL has invited tender for operation and maintenance of identified 33/11 KV Grid Sub-Stations against Dausa Lot-V and Bharatpur Lot-II through tender enquiry TN-483. As per Tender Enquiry TN-483,....
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....Ruling can only be provided in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant & the RAAR vide order dated 01.06.2022 pronounced the ruling as under :- "As the question posed by the applicant is related to supplies undertaken by them prior to the date of filing of the application for Advance Ruling before the Authority thus, no ruling is being pronounced on the question under the provisions of the GST Act, 2017." 4. Being aggrieved by the impugned ruling order passed by the Authority for Advance Ruling, the Appellant has preferred the present appeal before this forum on the following grounds :- 4.1 That the Application for Advance Ruling filed by the Appellant is as per the provisions of Section 95 of CGST Act, 2017. 4.2 That the Authority for Advance Ruling has grossly erred in holding that it is out of purview of AAR to pronounce any ruling on the question sought with respect to the supplies undertaken for the period prior to the date on which the Advance Ruling was sought. As per Authority, Appellant filed their application on 16.11.2021 i.e. much later from the last date of extension of work order i.e. only....
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....f Central Tax (Rate) dated 28.06.2017, as amended by Notification no. 02/2018 of Central Tax (Rate) dated 25.01.2018, is applicable when pure services (excluding works contract service or other composite supplies involving supply of any goods) are provided to the Central Government. State Government or Union territory or local authority or a Governmental authority or Government Entity by way of any activity in relation to any function entrusted to a Panchayat under Article 243 G of the Constitution or in relation to any function entrusted to a Municipality under Article 243 W of the Constitution. 4.9 That the Appellant submitted that as per Notification, a registered person shall be entitled to charge CGST at Nil rate of tax when providing the above said services to Central Government, State Government, Union Territory, a local authority or a governmental authority or government entity by way of pure services (excluding works contract service or other composite supplies involving supply of any goods). 4.10 That the Appellant submitted that operation and maintenance services of identified 33/11 KV grid sub-stations against Dausa Lot - V and Bharatpur Lot - II through tender No. TN....
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....igam 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 facts would clear it beyond doubt that the condition of 90% or more participation by way of equity or control with state government is satisfied in the given case and therefore JVVNL qualifies as a Government Entity. 4.15 That the Appellant submitted that the functions performed by Jaipur Vidyut Vitran Nigam Limited are squarely covered under Article 243 G of the constitution of India. 4.16 That the Appellant has also relied upon the ruling of Hon'ble Advance Ruling Authority of Rajasthan in the case of ARG Electricals Pvt. Ltd. ADVANCE RULING NO. RAJ/AAR/2020-21/04 dated 14.05.2020, which is squarely applicable in their case. 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 th....
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....on a proposed transaction, whereas under GST, Advance Ruling can be obtained on a proposed transaction as well as a transaction already undertaken by the appellant", (emphasis supplied) He has also drawn attention to the last paragraph of page-2 of the Flyer which reads as follows:- "Application for Advance Ruling will not be admitted in cases where the question raised in the application is already pending or decided in any proceedings in the case of an applicant under any of the provisions of this Act". He affirmed that the subject matter of the Advance Ruling is not pending in any Departmental proceedings. Further, Advance Ruling is applicable for past matters. Therefore, they are entitled to the Ruling in the matter. Accordingly, he requested to remand the matter to the original Advance Ruling Authority for denovo consideration". DISCUSSION AND FINDINGS 6. We have carefully gone through the entire evidence available on record, especially the Appeal papers filed by the Appellant, the Ruling of the AAR, Rajasthan, written as well as oral submissions made by the authorized representative(s) of the appellant at the time of the personal hearing held on 31.10.2023. 6.1 We note ....
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....ption from lax. Further, the Authority for Advance Ruling for the question No. 2 observed that the applicant (now appellant) had applied for Advance Ruling on 16.11.2021 in respect of availability of benefits of Notification No. 12/2017-Central Tax (Rate), dated 28.06.2017 lor the supplies effected upto 30.04.2021 against Work Order No. JPD/SE(TW) /XEN (TW-III)/TN-483/D/5016 dated 31.10.2019 whereas as per provisions of Section 95 (a) of CGST Act, 2017, an Advance Ruling can only be given in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant The Authority for Advance Ruling, Rajasthan vide order dated 01.06.2022 pronounced as under :- "As the question posed by the applicant is related to supplies undertaken by them prior to the date of filing of the application for Advance Ruling before the Authority thus, no ruling is being pronounced on the question under the provisions of the GST Act, 2017." 6.3 We observe that before giving findings on merit by the Authority of Advance ruling or the Appellate Authority it is imperative on their part, to first decide, about the applicability of Advance Ruling with reference to ....