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2023 (1) TMI 287 - AUTHORITY FOR ADVANCE RULING, CHHATTISGARHRate of GST - requirement of defining the terms “Central Government”, “State Government'', “Union Territory” and “Local Authority” - N/N. 11/2017 Central Tax (Rate), on 28th June 2017 - service recipient - Classification of the Agencies listed out being Corporation or Government Organizations into Central Government, State Government, Union Territory, local authority, Government Authority or a Government Entity - HELD THAT:- For availing the benefit as stipulated supra at S.no. 3(iii)(b), S.no. 3 (vi)(b) and S.no. 3 (vi)(c) ibid of Notification No. 11/2017 Central Tax (Rate) dated 28.06.2017 as amended, all the conditions mentioned therein has to be necessarily fulfilled. As regards the request of seeking clarification as to whether corporations and departments working under various Ministries of Central Government, State Governments and Union Territory would form part of Central Government/ State Government/ Union territory or Local Authority, it is quite evident that various departments functioning directly under the Central / State Government /Union territory in their own capacity would form part of the respective Governments whereas corporations per se cannot be generalized as being Central / State Government, and they can be treated as other entities viz. Governmental authority, Government Entity etc. as defined in the statute, subject to fulfillment of conditions as mentioned in the definitions / statute. Service recipient - If an organization has awarded their company a contract but the said organization is entrusted by a Ministry/ Department of Government to float the tender and award the work to the eligible Contractor, then who will be deemed to be the services recipient, Government or the organization? - HELD THAT:- The definition under Section-2(93) of the CGST Act, 2017 stipulates regarding the service recipient viz. recipient of the supply of goods or services is someone who is liable for payment of consideration for the supply of goods or services. If no consideration is payable, the person to whom the goods are delivered or made available, or uses the goods or services shall qualify as the recipient. Classification of the Agencies listed out being Corporation or Government Organizations into Central Government, State Government, Union Territory, local authority, Government Authority or a Government Entity - HELD THAT:- As classification of entities, that too functional at a place outside the jurisdiction of the State of Chhattisgarh is not within the scope and purview of advance rulings under Section 98 ibid read with Section 97(2), this authority is not in a position to pass any ruling regarding the status of the said entities as being a Corporation or Government Organizations into Central Government, State Government, Union Territory, local authority, Government Authority or a Government Entity. Even otherwise, this authority is of the view that without having the incorporation details / certificate of incorporation and their financial / commercial and business details, it would not be possible to arrive at a conclusive decision regarding their status.
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