TMI Blog2018 (8) TMI 976X X X X Extracts X X X X X X X X Extracts X X X X ..... of service. The present applicant being recipient of service and not service provider is not the proper person to make the present advance ruling application - the applicant's application is liable for rejection as per proviso to section 98 (2) of the CGST Act and therefore cannot be entertained by this authority and is accordingly rejected as it is not maintainable. Application dismissed being not maintainable. - GST-ARA-45/2017-18/B-52 - - - Dated:- 20-6-2018 - SHRI B.V. BORHADE, AND SHRI PANKAJ KUMAR, MEMBER PROCEEDINGS (under section 98 of the Central Goods and Services Tax Act; 2017 and the Maharashtra Goods and Services Tax Act, 2017) The present application has been filed under section 97 of the Central Goods and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his clause, the expression governmental authority means an authority or a board or any other body,- (i) Set up by an Act of Parliament or a State Legislature; or (ii) Established by any Government, with ninety per cent or more participation by way of equity or control, to carry out any function entrusted to a municipality under article 243W of the Constitution; 2) Statement of Relevant Facts having a bearing on the Question No. 2:- Notification No. 12/2017- Central Tax (Rate) dated 28th June, 2017 G.S.R.....-(E) In exercise of the powers conferred by sub-section (1) of section 1 1 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. Statement containing the applicant's interpretation of law and/or facts in respect of aforesaid question(s): Statement containing the applicant's interpretation of law and/or facts in respect of aforesaid Question No. 1: Visvesvaraya National Institute of Technology, Nagpur is one of the thirty one National Institutes of Technology in the country. The Govt. of India conferred on the Institute, the Deemed to be University status (under University Grants Commission Act, 1956 (3 of 1956)) with effect from 26th June 2002. Subsequently, the Central Govt. by an Act of Parliament (National Institutes of Technology Act, 2007 (29 of 2007)) declared VNIT Nagpur as an Institute of National Importance along with all other NIT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces, Gardening Services, Hygiene maintenance, Ground maintenance etc from outside Service Providers. As per Notification No. 12/2017- Central Tax (Rate) dated 28th June, 2017, the mentioned the meaning of Governmental authority has the same meaning as assigned to it in the Explanation clause (16) of section 2 of the Integrated Goods and Services Tax Act, 2017.accordingly Visvesvaraya National Institute of Technology, Nagpur is Governmental Authority as per Explanation to clause (16) of section 2 of the Integrated Goods and Services Tax Act, 2017, being set up under and Act of Parliament, viz, NIT Act 2007. Further, Article 243G of the Constitution covers Education, including primary and secondary schools Thus VNIT N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g college a joint venture of Central and State Government. In the year 2003 these REC were rechristened as National Institute of Technology and granted deemed university status and taken over as fully funded institute of Central Government. The Government afterwards passed the National Institute Technology Act, 2007 (29 of 2007) which is enacted According to the Enacted act the applicants name is included in the schedule of the act (in the list of central institutions incorporated into the Act), As per section 13 of the NIT Act, 2007 the general superintendence, direction and control of affairs is of Board of Governors. The powers vested to the Government to appoint/nominate the members of the board. As per section 30 of the NIT act i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service and not service providers and also that these services are not under reverse charge mechanism. The notification as referred by them, is applicable to provider of service and not recipient of service. The present applicant being recipient of service and not service provider is not the proper person to make the present advance ruling application. 2) In view of above facts, we are of the opinion and come to the conclusion as per the facts of the case that the applicant's application is liable for rejection as per proviso to section 98 (2) of the CGST Act referred above and therefore cannot be entertained by this authority and is accordingly rejected as it is not maintainable. ORDER (under section 98 of the Central Goods ..... X X X X Extracts X X X X X X X X Extracts X X X X
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