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TMI Blog2018 (11) TMI 57X X X X Extracts X X X X X X X X Extracts X X X X ..... ion lines, sub-stations and other infrastructure which are meant predominately for sell of electricity in urban and/or rural area. The projects under DDUGY, IPDS, ADB, SSTD, 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l 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 Poorv 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a Pradesh Poorv Kshetra Company Ltd. is wholly owned subsidiary of M.P. Power Management Co. Ltd. 6.2 The holding Company M.P. Power Management Co. Ltd. is wholly owned by the Government of Madhya Pradesh. 6.3 The Company Madhya Pradesh Poorv Kshetra Vidyut Vitaran Company Ltd. is wholly owned subsidiary of M.P. Power Management Co. Ltd., carried out function of distribution of Electricity in the area of Jabalpur, Sagar and Rewa Commissionerate as entrusted by the Government of Madhya Pradesh vide order no.5555/RS/4/13/2001, Bhopal, Dated - 01/07/2002. 6.4 The Government of India, vide notification no. 11/2017 - Central Tax (Rate), Dated - 28 th June 2017 notify the rate of GST applicable on supply of services. Under this no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ified in paragraph 3 of the Schedule III of the Central Goods and Services Tax Act, 2017. 6.7 Further, vide Notification No. 31/2017 - Central Tax (Rate), Dated - 13/10/2017, Government of India substitute the word Central Government, State Government, 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) est ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o. 5555/RS/4/13/2001, Bhopal, Dated - 01/07/2002.Further, the holding Company M.P. Power Management Co. Ltd. is wholly owned by the Government of Madhya Pradesh. 7.3. The applicant had submitted the copy of Audited Annual Accounts of M/s. M.P. Power Management Co. 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. Poorv Kshetra Vidyut Vitran Co. Ltd. and the applicant is covered under the definition of Governm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sons and to coordinate, aid and advise on the activities of other companies and concerns, including subsidiaries, associates and affiliates, engaged in generation, transmission, distribution, supply and wheeling of electrical energy. 7.9. Thus, the projects under DDUGY, IPDS, ADB, SSTD, 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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