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TMI Blog2018 (9) TMI 1645X X X X Extracts X X X X X X X X Extracts X X X X ..... CGST Act and MPSGT Act respectively) by M/S Madhya Pradesh Paschim 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. M/s. Madhya Pradesh Paschim Kshetra Vidyut Vitaran Company Limited (herei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6.3 Thus, the Government of Madhya Pradesh is having full control over MPPKVVCL and covers under the definition of Government Entity. 6.4 Further, the Government of Madhya Pradesh has entrusted the Company to carry out function of distribution of Electricity in the area of Indore and Ujjain Commissionerate vide order no. 5555/RS/4/13/2001, Bhopal, Dated - 01/07/2002 6.5 The Government of India, vide notification no. 11/2017 Central Tax (Rate), Dated 28th June 2017 notify the rate of GST applicable on supply of services. Under this notification for heading 9954 the applicable rate of GST is 9%. 6.6 The said notification has been amended time to time and till date 5 notifications is issued by the Government of India to amend for this purp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent, Union Territory, a local authority, a Governmental Authority or a Government Entity" in place of "Central Government, State Government, Union Territory, a local authority or a Governmental Authority" Also, vide said notification the definition of Government entity is provided, which is reproduced as under - "Government Entity" means 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 90per cent. 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.". 6.9 In view of above, it is submitted that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd. for F.Y. 2015-16, during the proceedings. It is evident from the schedule of Equity Share Capital of the Annual Statement that 100% share capital of M/S M.P. Power Management Co. Ltd. is hold by Secretary (Energy), GOMP, Bhopal. 7.5. Thus. based on the above facts, it is concluded that the Government of Madhya Pradesh is having full control over the applicant M/S M.P. Paschim Kshetra Vidyut Vitran Co. Ltd. and the applicant is covered under the definition of Government Entity. 7.6. Now it is important to discuss the nature of work undertaken by the applicant. The Applicant is entrusted for various ambitious projects of Central and State Government relating to strengthening of power distribution network and Rural Electrification for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Saubhagya Yojna, FSP and all other schemes of governments are carried out for business purpose and the benefit of Concessional Rate of 12% (6% under Central tax and 6% State tax) as per notification under is not available to the applicant on works pertaining to construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration, which are carried out in respect of projects under DDUGY, IPDS, ADB, SSTD, Saubhagya Yojna, FSP and all other schemes of governments as the same is undertaken for the business purpose. Further, as per Section 2 of CGST Act '2017 and MPGST Act, 2017 defines "works contract" as a contract for building, construction, fabrication, completion, erection, instal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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