IN RE : VARANASI DEVELOPMENT AUTHORITY

IN RE : VARANASI DEVELOPMENT AUTHORITY
GST
2018 (10) TMI 307 – AUTHORITY FOR ADVANCE RULING – UTTAR PRADESH – 2018 (17) G.S.T.L. 52 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING – UTTAR PRADESH – AAR
Dated:- 31-5-2018
Order No. 8
GST
Shri Sanjay Kumar Pathak, Member (State Tax) and Dinesh Kumar, Member (Central Tax)

ORDER

=============
Document 1
[Order per : Sanjay Kumar Pathak, Member (State Tax)]. – à¤â€¢Ã Â¥â€¡Ã Â¤Â¨Ã Â¥ÂÃ Â¤Â¦Ã Â¥ÂÃ Â¤Â°Ã Â¥â‚¬Ã Â¤Â¯

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श्रà¥â‚¬ डà¥â‚¬.à¤â€¢Ã Â¥â€¡. मित्तल (C.A.) तथा श्रà¥â‚¬ शिव à¤â€¢Ã Â¥ÂÃ Â¤Â®Ã Â¤Â¾Ã Â¤Â°

तिवारà¥â‚¬, लà¥â€¡Ã Â¤â€“ाधिà¤â€¢Ã Â¤Â¾Ã Â¤Â°Ã Â¥â‚¬, वाराणसà¥â‚¬ विà¤â€¢Ã Â¤Â¾Ã Â¤Â¸ प्राधिà¤â€¢Ã Â¤Â°Ã Â¤Â£ à¤â€°Ã Â¤ÂªÃ Â¤Â¸Ã Â¥ÂÃ Â¤Â¥Ã Â¤Â¿Ã Â¤Â¤ हुए। à¤â€°Ã Â¤Â¨Ã Â¤â€¢Ã Â¥â€¡ द्वारा सर्विस टà¥Ë†à¤â€¢Ã Â¥ÂÃ Â¤Â¸

रिà¤Å“à¥â‚¬Ã Â¤Â® मà¥â€¡Ã Â¤â€š सà¥â‚¬.बà¥â‚¬.à¤Ë†.सà¥â‚¬. द्वारा à¤Å“ारà¥â‚¬ विभिन्न विà¤Å“्ञप्तियà¥â€¹Ã Â¤â€š à¤â€¢Ã Â¥â€¹ सà¤â€šà¤¦à¤°à¥à¤­à¤¿à¤¤ à¤â€¢Ã

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¤â€” द्वारा निम्न

तथ्य प्रस्तुत à¤â€¢Ã Â¤Â¿Ã Â¤Â¯Ã Â¥â€¡ à¤â€”यà¥â€¡ हà¥Ë†à¤â€š-
Document 2
1. विà¤â€¢Ã Â¤Â¾Ã Â¤Â¸ प्राधिà¤â€¢Ã Â¤Â°Ã Â¤Â£ à¤â€¢Ã Â¤Â¾ à¤â€”ठन “Uttar Pradesh Urban Planning & Devel-

opment Act, 1973” à¤â€¢Ã Â¥â€¡ à¤â€¦Ã Â¤Â§Ã Â¥â‚¬Ã Â¤Â¨ à¤â€¢Ã Â¤Â¿Ã Â¤Â¯Ã Â¤Â¾ à¤Å“ाता हà¥Ë†à¥¤ à¤â€¡Ã Â¤Â¸ à¤â€¦Ã Â¤Â§Ã Â¤Â¿Ã Â¤Â¨Ã Â¤Â¿Ã Â¤Â¯Ã Â¤Â® à¤â€¢Ã Â¥â‚¬ धारा-4 à¤â€¢Ã Â¥â€¡

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°à¤£ सà¥â€¡Ã Â¤ÂµÃ Â¤Â¾Ã Â¤â€œà¤â€š पर à¤â€¢Ã Â¤Â°Ã Â¤Â®Ã Â¥ÂÃ Â¤â€¢Ã Â¥ÂÃ Â¤Â¤Ã Â¤Â¿ हà¥â€¡Ã Â¤Â¤Ã Â¥Â पात्र नहà¥â‚¬Ã Â¤â€š पाया à¤â€”या।

विभाà¤â€” द्वारा दिनाà¤â€šà¤â€¢ 30-1-2018 à¤â€¢Ã Â¥â€¹ Times of India मà¥â€¡Ã Â¤â€š प्रà¤â€¢Ã Â¤Â¾Ã Â¤Â¶Ã Â¤Â¿Ã Â¤Â¤ à¤â€“बर à¤â€¢Ã Â¤Â¾

à¤â€°Ã Â¤Â¦Ã Â¥ÂÃ Â¤Â§Ã Â¤Â°Ã Â¤Â£ दिया à¤â€”या हà¥Ë† तथा यह à¤â€¢Ã Â¤Â¥Ã Â¤Â¨ à¤â€¢Ã Â¤Â¿Ã Â¤Â¯Ã Â¤Â¾ à¤â€”या हà¥Ë† à¤â€¢Ã Â¤Â¿ à¤â€”्रà¥â€¡Ã Â¤Å¸Ã Â¤Â° नà¥â€¹Ã Â¤ÂÃ Â¤Â¡Ã Â¤Â¾ à¤â€¦Ã Â¤Â¥Ã Â¥â€°Ã Â¤Â°Ã Â¤Â¿Ã Â¤Å¸Ã Â¥â‚¬

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¤°à¤¾ भà¥â‚¬

समान सà¥â€¡Ã Â¤ÂµÃ Â¤Â¾Ã Â¤Â¯Ã Â¥â€¡Ã Â¤â€š दà¥â‚¬ à¤Å“ातà¥â‚¬ हà¥Ë†à¤â€šà¥¤

यदि VDA (Varanasi Development Authority) à¤â€¢Ã Â¥â€¹ (Government Au-

thority) मान भà¥â‚¬ लिया à¤Å“ाता हà¥Ë† तà¥â€¹ भà¥â‚¬ सà¤â€šà¤µà¤¿à¤§à¤¾à¤¨ à¤â€¢Ã Â¥â€¡ à¤â€¦Ã Â¤Â¨Ã Â¥ÂÃ Â¤Å¡Ã Â¥ÂÃ Â¤â€ºÃ Â¥â€¡Ã Â¤Â¦-243W मà¥â€¡Ã Â¤â€š वर्णित

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¤Â¾ à¤â€”या हà¥Ë† à¤â€¢Ã Â¤Â¿ :-

“Uttar Pradesh Uraban Planning & Development Act, 1973″ à¤â€¢Ã Â¥â€¡

à¤â€¦Ã Â¤Â§Ã Â¥â‚¬Ã Â¤Â¨ à¤â€”ठित विà¤â€¢Ã Â¤Â¾Ã Â¤Â¸ प्राधिà¤â€¢Ã Â¤Â°Ã Â¤Â£ à¤Å“à¥â‚¬.एस.टà¥â‚¬. à¤â€¦Ã Â¤Â§Ã Â¤Â¿Ã Â¤Â¨Ã Â¤Â¿Ã Â¤Â¯Ã Â¤Â® à¤â€¢Ã Â¥â€¡ à¤â€¦Ã Â¤Â¨Ã Â¥ÂÃ Â¤Â¤Ã Â¤Â°Ã Â¥ÂÃ Â¤â€”त “Exempt Enti

ty” हà¥Ë†à¤â€š à¤â€¦Ã Â¤Â¥Ã Â¤ÂµÃ Â¤Â¾ नहà¥â‚¬Ã Â¤â€šà¥¤

5. सà¥â‚¬.à¤Å“à¥â‚¬.एस.टà¥â‚¬. à¤â€¦Ã Â¤Â§Ã Â¤Â¿Ã Â¤Â¨Ã Â¤Â¿Ã Â¤Â¯Ã Â¤Â® तथा à¤â€°.प्र. एस. à¤Å“à¥â‚¬.एस.टà¥â‚¬. à¤â€¦Ã Â¤Â§Ã Â¤Â¿Ã Â¤Â¨Ã Â¤Â¿Ã Â¤Â¯Ã Â¤Â® à¤â€¢Ã Â¥â‚¬ धारा-2(84)

à¤â€¢Ã Â¥â€¡ à¤â€¦Ã Â¤Â¨Ã Â¥ÂÃ Â¤Â¤Ã Â¤Â°Ã Â¥ÂÃ Â¤â€”त à¤â€¢Ã Â¥â€¡Ã Â¤Â¨Ã Â¥ÂÃ Â¤Â¦Ã Â¥ÂÃ Â¤Â° सरà¤â€¢Ã Â¤Â¾Ã Â¤Â°, राà¤Å“्Ã

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ि लà¥â€¹Ã Â¤â€¢ प्राधिà¤â€¢Ã Â¤Â¾Ã Â¤Â°Ã Â¥â‚¬ à¤â€¢Ã Â¥â€¡ रà¥â€šà¤ª मà¥â€¡Ã Â¤â€š à¤â€¢Ã Â¥â€¡Ã Â¤Â¨Ã Â¥ÂÃ Â¤Â¦Ã Â¥ÂÃ Â¤Â° सरà¤â€¢Ã Â¤Â¾Ã Â¤Â°, राà¤Å“्य सरà¤â€¢Ã Â¤Â¾Ã Â¤Â° à¤â€¦Ã Â¤Â¥Ã Â¤ÂµÃ Â¤Â¾

à¤â€¢Ã Â¤Â¿Ã Â¤Â¸Ã Â¥â‚¬ स्थानà¥â‚¬Ã Â¤Â¯ प्राधिà¤â€¢Ã Â¤Â¾Ã Â¤Â°Ã Â¥â‚¬ द्वारा लà¥â€¹Ã Â¤â€¢ प्राधिà¤â€¢Ã Â¤Â¾Ã Â¤Â°Ã Â¥â‚¬ à¤â€¢Ã Â¥â€¡ दायित्वà¥â€¹Ã Â¤â€š à¤â€¢Ã Â¥â€¡ निर्वहन à¤â€¢Ã Â¥â€¡ à¤â€¢Ã Â¥ÂÃ Â¤Â°Ã Â¤Â® मà¥â€¡Ã Â¤â€š à¤â€¢Ã Â¤Â¿Ã Â¤Â à¤â€”ए

सà¤â€šà¤µà¥à¤¯à¤µà¤¹à¤¾à¤° “à¤â€¢Ã Â¤Â¾Ã Â¤Â°Ã Â¥â€¹Ã Â¤Â¬Ã Â¤Â¾Ã Â¤Â° (business) ” à¤â€¢Ã Â¥â‚¬ श्रà¥â€¡Ã Â¤Â£Ã Â¥â‚¬ मà¥â€¡Ã Â¤â€š हàÂ

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¤¾à¤²à¤¯, भारत सरà¤â€¢Ã Â¤Â¾Ã Â¤Â° (राà¤Å“स्व विभाà¤â€”) द्वारा à¤Å“ारà¥â‚¬ विà¤Å“्ञप्ति सà¤â€š.

11/2017-C.T. (Rate) (समय-समय पर सà¤â€šà¤¶à¥â€¹Ã Â¤Â§Ã Â¤Â¿Ã Â¤Â¤) तथा विà¤Å“्ञप्ति सà¤â€š. 12/2017-C.T. (Rate)

(समय-समय पर सà¤â€šà¤¶à¥â€¹Ã Â¤Â§Ã Â¤Â¿Ã Â¤Â¤) तथा à¤â€¡Ã Â¤Â¨Ã Â¤â€¢Ã Â¥â€¡ समतुल्य à¤â€°Ã Â¤Â¤Ã Â¥ÂÃ Â¤Â¤Ã Â¤Â° प्रदà¥â€¡Ã Â¤Â¶ राà¤Å“्य सरà¤â€¢Ã Â¤Â¾Ã Â¤Â° द्वारा à¤Å“ारà¥â‚¬
Document 4
विà¤Å“्ञप्ति सà¤â€š. KA.NI.-2-842/XI-9(47)

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ह तथ्य निर्विवाद हà¥Ë† à¤â€¢Ã Â¤Â¿ विà¤â€¢Ã Â¤Â¾Ã Â¤Â¸ प्राधिà¤â€¢Ã Â¤Â°Ã Â¤Â£ à¤â€¢Ã Â¤Â¾ à¤â€”ठन “Uttar Pradesh

Urabn Planning and Development Act, 1973” à¤â€¢Ã Â¥â€¡ à¤â€¦Ã Â¤Â§Ã Â¥â‚¬Ã Â¤Â¨ à¤â€¢Ã Â¤Â¿Ã Â¤Â¯Ã Â¤Â¾ à¤â€”या हà¥Ë†à¥¤ यह Act of

State Legislature, Uttar Pradesh हà¥Ë†à¥¤

10. à¤â€°Ã Â¤â€¢Ã Â¥ÂÃ Â¤Â¤ विधिà¤â€¢ प्राविधानà¥â€¹Ã Â¤â€š सà¥â€¡ यह स्पष्ट हà¥Ë† à¤â€¢Ã Â¤Â¿ विà¤â€¢Ã Â¤Â¾Ã Â¤Â¸ प्रधिà¤â€¢Ã Â¤Â°Ã Â¤Â£ à¤â€¢Ã Â¥â€¡Ã Â¤Â¨Ã Â¥ÂÃ Â¤Â¦Ã Â¥ÂÃ Â¤Â° सरà¤â€¢Ã Â¤Â¾Ã Â¤Â°

द्वारा à¤Å“ारà¥â‚¬ विà¤Å“्ञप्ति सà¤â€š. 1

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ाषित Government Authority हà¥Ë†à¤â€š तथा सà¤â€šà¤µà¤¿à¤§à¤¾à¤¨

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सà¤â€šà¤¦à¤°à¥à¤­ मà¥â€¡Ã Â¤â€š विà¤â€¢Ã Â¤Â¾Ã Â¤Â¸ प्राधिà¤â€¢Ã Â¤Â°Ã Â¤Â£ द्वारा प्रदान à¤â€¢Ã Â¥â‚¬ à¤Å“ा रहà¥â‚¬ सà¥â€¡Ã Â¤ÂµÃ Â¤Â¾Ã Â¤Â¯Ã Â¥â€¡Ã Â¤â€š à¤â€¢Ã Â¥â€¡Ã Â¤Â¨Ã Â¥ÂÃ Â¤Â¦Ã Â¥ÂÃ Â¤Â° सरà¤â€¢Ã Â¤Â¾Ã Â¤Â° à¤Å“ारà¥â

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¤¦à¥à¤µà¤¾à¤°à¤¾ प्रदान à¤â€¢Ã Â¥â‚¬ à¤Å“ा रहà¥â‚¬ ऐसà¥â‚¬ सà¥â€¡Ã Â¤ÂµÃ Â¤Â¾Ã Â¤Â¯Ã Â¥â€¡Ã Â¤â€š à¤Å“à¥â€¹ à¤â€¢Ã Â¥â€¡Ã Â¤Â¨Ã Â¥ÂÃ Â¤Â¦Ã Â¥ÂÃ Â¤Â° सरà¤â€¢Ã Â¤Â¾Ã Â¤Â° द्वारा à¤Å“ारà¥â‚¬ विà¤Å“्ञप्ति सà¤â€š.

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à¤Å“ारà¥â‚¬ विà¤Å“्ञप्ति सà¤â€š. KA.NI.-2-842/XI-9(47)/17-U.P. Act-1-2017-Order – (09)-2017 दिनाà¤â€šà¤â€¢

30-6-2017 सà¥â€¡ à¤â€ Ã Â¤Å¡Ã Â¥ÂÃ Â¤â€ºÃ Â¤Â¾Ã Â¤Â¦Ã Â¤Â¿Ã Â¤Â¤ à¤Â

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विनिर्णय

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मà¥â€¡Ã Â¤â€š परिभाषित Governmental Au-

thority हà¥Ë†à¥¤ वाराणसà¥â‚¬ विà¤â€¢Ã Â¤Â¾Ã Â¤Â¸ प्राधिà¤â€¢Ã Â¤Â°Ã Â¤Â£ द्वारा à¤â€ Ã Â¤ÂªÃ Â¥â€šà¤°à¥à¤¤à¤¿ (Supply) à¤â€¢Ã Â¥â‚¬ à¤Å“ा रहà¥â‚¬ ऐसà¥â‚¬ सà¥â€¡Ã Â¤ÂµÃ Â¤Â¾Ã Â¤â€œà¤â€š एवà¤â€š

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