In Re: M/s. Madhya Pradesh Pashchim Kshetra Vidyut Vitaran Company Limited
GST
2019 (1) TMI 419 – AUTHORITY FOR ADVANCE RULING, MADHYA PRADESH – 2019 (20) G. S. T. L. 793 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING, MADHYA PRADESH – AAR
Dated:- 22-11-2018
Order No. 20/2018 Case No. 15/2018
GST
RAJIV AGRAWAL AND MANOJ KUMAR CHOUBEY MEMBER
Present on behalf of applicant: Shree Shree Anirudh Tiwari, Accounts Officer
PROCEEDINGS
(Under section 98 of Central Goods and Services Tax Act, 2017 and the Madhya Pradesh Goods and Services Tax Act, 2017)
1. The present application has been filed u/s 97 of 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,
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
istribution of electricity in the area of Indore and Ujjain Commissionerate. Besides, the Applicant company is also performing function of Rural Electrification including distribution of electricity.
3.3 The term 'Government Entity' has been defined vide Notification No.32/2017- Central Tax (Rate) dtd.13.10.2017, as '………. 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% 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'.
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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
plicable to the applicant company.
4. QUESTION RAISED BEFORE THE AUTHORITY –
4.1 Applicability of provisions of S.No.3 & 3A of Table oft Notification No. 12/2017 dtd.28.06.2017 as amended from time to time on services supplied to the company (As mentioned in Sr. No. 14 of the Application).
5. RECORD OF PERSONAL HEARING- Shree Anirudh Tiwari, Accounts Officer Appeared for personal hearing on 06.07.18 and they reiterated the submission already made in the application.
6. DISCUSSION AND FINDINGS –
6.1. At the outset, we are inclined to observe that the Applicant has failed to articulate a specific question 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 t
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
We further observe that vide Notification No. 12/2017- Central Tax (Rate) dated 28th June, 2017 and corresponding notification issued under MPGST Act,2017 and Notification No. 2/2017- Central Tax (Rate) dated 28th June, 2017 and corresponding notification issued under MPGST Act,2017, both the activities of distribution & Transmission and retail supply of Electricity by the applicant are exempted. Hence there is no ambiguity about these activities.
6.4. We find from 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 t
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =