2018 (9) TMI 1334 – AUTHORITY FOR ADVANCE RULING, RAJASTHAN – 2018 (17) G. S. T. L. 445 (A. A. R. – GST) – Classification of services – Works Contract – Pure services – Services provided to Local Authority or Governmental Authority or Government Entity – PMC shall review detailed designs prepared and submitted by the Contractor for execution purposes keeping in view the applicable technology, applicable regulations and guidelines and the Employer's Requirements. – Applicability of a notification issued under the provisions of this Act – determination of the liability to pay tax on any goods or services or both.
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Whether service provided by ws PDCOR Ltd is correctly classified under SAC Code 9983? – Held that:- The services provided by M/S PDCOR Ltd is classifiable under SAC Code 9983
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Whether Jaipur Development Authority falls under the definition of Local Authority or Governmental Authority or Government Entity? – Held that:- Jaipur Development Authority (JDA) is a Governme
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ting Services (PMCs) for Rejuvenation of Amanishah Nallah (Dravyavati River), Jaipur” are correctly classified under SAC Code 9983.
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Jaipur Development Authority (JDA) is a Governmental Authority.
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The PMC Services provided by M/S PDCOR Ltd. to JDA under the “ “Project Management Consulting Services (PMCs) for Rejuvenation of Amanishah Nallah (Dravyavati River), Jaipur awarded to them vides their MOA dated: 01.09.2017 are covered under Sl. No.3 of GST under Notification 12 /2017 Central Tax (Rate) dated 28/06/2017 (Notification No. F.12 (56) FD/Tax/2017-Pt-1-50 Dated 29/09/2017 issued by the Government of Rajasthan.) and hence exempt from GST. – RAJ/AAR/2018-19/13 Dated:- 25-8-2018 – NITIN WAPA AND SUDHIR SHARMA MEMBER Present for the applicant: Mr. Subhash Sharma (CFO) and Mr. Manmohan Mahipal (CA) Authorised Representative Note: Under Section 100 of the CGST/RGST Act 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted unde
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ipur Development Authority (JDA) Government of Rajasthan has signed a Memorandum of Agreement (MoA) dated 1-9-2017 for a period of 12 Months for Project Management Consulting Services (PMCs) for Rejuvenation of Amanishah Nallah (Dravyavati River), Jaipur, Rajasthan including Area Development. (herein after referred as the project also) (c) The applicant will provide PMC services to JDA regarding the works being carried out by TATA Projects Ltd. in relation to Rejuvenation of Amanishah Nallah (Dravyavati River), Jaipur . The agreement between TATA Projects Ltd. and JDA was executed on 18th of March, 2016. (d) In this instant case, the applicant is concerned whether the PMC services to JDA for Rejuvenation of Amanishah Nallah (Dravyavati River), Jaipur will attract GST or will be exempt from GST as per Serial No. 3 of CGST Notification No. 12/2017 dated 28th of June, 2017?. Further, the applicant wants the authority to clarify whether their services for the concerned project will be unde
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, periodic progress reports, and rendering advice on counter measures/ corrective actions required for overcoming bottlenecks/ problems encountered during the execution of the Project. 3. Brief scope of PMC will be as follows: The PMC shall review detailed designs prepared and submitted by the Contractor for execution purposes keeping in view the applicable technology, applicable regulations and guidelines and the Employer's Requirements. The reviewed and/or modified drawings will then be released for construction at site. The design/drawing shall cover the following: a. Topography survey, L-sections and cross section of nallah. b. Hydraulic design of nallah section sufficient to discharge the highest flood generated by rain over a 100 years recurrence period. c. Comprehensive drawing of main nallah channel showing the proposed structures check dams, de-silting walls, crossing strictures and access road etc. d. Hydraulic design of intercepting sewer system e. Campus plan of sewerag
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including cable routing, earthling and lighting layout etc. p. Control philosophy, of the whole project system including system architecture for proposed SCADA q. Data sheet for all proposed electrical and instrumentation system r. Control philosophy of surveillance system along with system architecture in master control system s. Services like internal illumination and ventilation, building water supply, sanitation and plumbing, service roads, landscaping, area lighting, etc. t. Master plan for the development with landscaping and master plan of reclaimed area of land u. Any other design and drawings required to complete the project by contractor as described in the Section Employer's Requirements. 4. The applicant's contention is that;- 4.1 The Jaipur Development Authority is covered under the status of Governmental Authority: Definition of Governmental Authority: As per the notification no. 32/2017-Central Tax (Rate) dated 13.10.2017, Government Authority means an authority
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ution. 5. Personal Hearing (PH) In the matter, personal hearing was given to the applicant, Mr. Subhash Sharma (CFO) and Mr. Manmohan Mahipal (CA) appeared as representative of the applicant for personal hearing on 17.08.2018 and reiterated that the case may be decided on the basis of applications Advance Ruling Applications submitted earlier. 6. Issues to be decided : (a) Whether service provided by ws PDCOR Ltd is correctly classified under SAC Code 9983? (b) Whether Jaipur Development Authority falls under the definition of Local Authority or Governmental Authority or Government Entity? (c) Whether the aforementioned services being provided by M/S PDCOR Ltd. in the above case are exempted from Goods and Service Tax under the serial number 3 of CGST Notification No. 12/2017 Central Tax (Rate) dated 28th June 2017, applicable w.e.f 01.07.2017, as amended from time to time and corresponding Raj. GST Notification issued by Government of Rajasthan? (d). Whether the services rendered by P
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portion of tariff entry reads as under:- Name of heading and item Description CGST SGST IGST Condition Heading 9983 (Other professional, technical and business services (i) Selling of space for advertisement in print media. 2.5 2.5 5 – Heading 9983 (Other professional, technical and business services) (ii) Other professional, technical and business services other than (i) above. 9 9 18 – 8.2 (a) As per definitions given under notification No. 12/2017-Central Excise (Rate) dated 28th June 2017 as amended vide notification No. 32/2017- Central tax (rate) dated 13.10.2017, (zo Governmental Authority has the same meaning as assigned to it in the Explanation to clause (16) of Section 2 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017). Explanation as mentioned in clause (16) of Section 2 of the Integrated Goods and Services Tax Act, 2017 is as under:- Government Authority means an authority or a board or any other body Including a Society, Trust, Corporation (i) set up by an A
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c) As per Section 4 of the said Act, the Jaipur Development Authority consists of the following members, namely: – (i) A Chairman, who shall be the Minister-in-charge of Urban Development of the State of Rajasthan, or a nominee of the Governor during President's Rule; (ii) A Vice-Chairman, who shall be the State Minister of Urban Development of the State of Rajasthan, or a nominee of the Governor during President's Rule; (iii) Secretary to the Government, Urban Development and Housing Department; (iv) Jaipur Development Commissioner (appointed under this Act); (v) Chairman, Rajasthan Housing Board; (vi) Chief Engineer, Public Health Engineering Department; (vii) Chief Engineer, Public Works Department; (viii) District Collector, Jaipur; (ix) Chief Engineer, Rajasthan State Electricity Board; (x) Chairman/Administrator, Municipal Council, Jaipur; (xi) Zila Pramukh of Zila Parishad, Jaipur District; (xii) Chief Town Planner, Rajasthan; and (xiii) Non-official members, not exceedi
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Urban Improvement Trust in the State. (f) Further, Order No. RAJ/AAW2018-19/01 Dated 27/04/2018 passed by the Authority for Advance Ruling Rajasthan, Jaipur, has declared JDA as Governmental Authority . As such the JDA is well defined under Governmental Authority in terms of IGST act, 2017. 8.3 The Applicant has sought Advance Ruling as to whether the service provided by them to the JDA is exempted vide entry S.No.3 for Notification No. 12/2017Central Excise (Rate) dated 28th June 2017 which reads as under:- Pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to the Central Government, State Government or Union territory or local authority or a Governmental authority by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution . The Jurisdictional Officer (CGST Division-H, Jaipur) in his comments has stated that the applicant's PMC services to JDA in the project are
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