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2021 (9) TMI 1060 - AAR - GSTGovernmental authority or Government Entity? - Service of construction and development of state highway roads provided by GSRDC - whether qualify as an activity in relation to function entrusted to Panchayat or Municipality under Article 243G or 243 W respectively, of the constitution of India? - HELD THAT:- With regard to the issue that activity in relation to function entrusted to Panchayat or Municipality, the applicant was informed that this question of their application is not covered under any clauses of Section 97 (2) of the CGST Act, therefore the question does not merit to be admitted and the Ruling will be pronounced with respect to other question. The applicant agreed with the same. Government Entity or not - HELD THAT:- We have examined the Government of Gujarat Resolution dated 20-2-99, placed before us by the applicant, whereby GSRDC was established with objective to undertake the development of bridges and roads. We find that Government of Gujarat has established GSRDC as its wholly owned company and entrusted it with the development of roads and bridges. Thus, GSRDC satisfies the definition of Government Entity - thus, roads and bridges are activities entrusted to a municipality under Article 243W of our Constitution and to a Panchayat under Article 243G of our Constitution. Therefore in such specific cases where GSRDC constructs municipal roads/bridges or village roads/bridges, it satisfies the definition of Government Authority.
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