2019 (1) TMI 419 – AUTHORITY FOR ADVANCE RULING, MADHYA PRADESH – TMI – Applicability of provisions of S.No.3 & 3A of Table of Notification No. 12/2017 dtd.28.06.2017 – distribution and supply of electricity in western Madhya Pradesh – Government Entity – composite supply – Held that:- The Applicant is a Government Entity and is definitely covered by the definition of Government Entity in terms of Notification No.32/2017 – The application that the Applicant has made a specific mention of Sr. No.3A to notification no. 12/2017, which provides NIL rate of GST for composite supply of goods and services where the value of supply of goods constitute not more than 25% of the value of composite supply provided to the Central government or state government etc. by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution – However, we do not find any specific mention of services in this context in the application. It is pertinent to mention
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the Central Goods & Services Tax Act, 2017 and MP Goods & Services Tax Act, 2017 (hereinafter also referred to CGST Act and MPSGT Act respectively) by M/s. Madhya Pradesh Pashchim Kshetra Vidyut Vitaran Company Limited (hereinafter also referred to as applicant), registered under the Goods & Services Tax. 2. The provisions of the CGST Act and MPGST Act are identical, except for certain provisions. Therefore, unless a specific mention of the dissimilar provision is made, a reference to the CGST Act would also mean a reference to the same provision under the MPGST Act. Further, henceforth, for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST or MP GST Act would be mentioned as being under the GST Act. 3. BRIEF FACTS OF THE CASE – 3.1 The Applicant is a Public Sector Undertaking fully owned by Government of Madhya Pradesh and engaged in distribution and supply of electricity in western Madhya Pradesh. The applicant is a wholly owned
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d by the Central Government, State Government, Union Territory or a local authority . 3.4. Further, vide Notification No.02/2018-CT (Rate) dtd.25.01.2018 following amendments have been made in the Notification no. 12/2017-CT (Rate) dtd.28.06.2017 – (a) Against Serial number 3, in the Entry in Column (3), after the words a Governmental Authority the words 'or a Government Entity' shall be inserted; (b) Also by inserting entry number (3A), NIL rate of GST has been notified for composite supply of goods and services in which the value of supply of goods constitutes not more than 25% of the value of said composite supply provided to the Central Government, State Government or Union Territory or a local authority or a Governmental Authority or a Government Entity by way of any activity in relation to any function entrusted to a Panchayat under Article 243G of the Constitution or in relation to any function entrusted to a Municipality under Article 243W of the Constitution. 3.5 It is
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before us. What has been mentioned in Sr.No.14 of the Application, wherein the Applicant is required to mention the question(s) on which Advance Ruling is sought, is merely Applicability of provisions of S.No.3 & 3A of Table of Notification no. 12/2017 dtd.28.06.2017and corresponding notification issued under MPGST Act, 2017 as amended from time to time on services supplied to the company. 6.2. Thus, there is no specific question posed, and if at all it is a question the same is very generic and no Ruling is practically possible. However, as we could broadly make out from the Application, we presume that the Applicant desires to seek clarification on applicability of Sr.No.3 and 3A to the Notification No.12/2017-CT (Rate) dtd.28.06.2017 corresponding notification issued under MPGST Act,2017 to the services provided by them to Panchayats for Rural Electrification. 6.3. From the documents and evidences placed before us, we do not find any doubt that the Applicant is a Government Ent
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posite supply of goods and services where the value of supply of goods constitute not more than 25% of the value of composite supply provided to the Central government or state government etc. by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution. However, we do not find any specific mention of services in this context in the application. It is pertinent to mention here that applicability of Sr.No.3A will be supply specific and not supplier or recipient specific. Thus it is not possible to give nay ruling about applicability of Sr.No.3A to Applicant, particularly in absence of any specific mention of supply of goods or service or both. 6.5. In view of the above, we conclude that applicability of provisions of Sr.no.3 and 3A shall depend upon the nature of supply and no carte blanche ruling can be given to the Applicant without mention of specific service. 7. RULING (Under section 98 of Central Goods and Services Tax Act, 2017
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