TMI Blog2019 (1) TMI 419X X X X Extracts X X X X X X X X Extracts X X X X ..... f goods constitute not more than 25% of the value of composite supply provided to the Central government or state government etc. by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution - However, we do not find any specific mention of services in this context in the application. It is pertinent to mention here that applicability of Sr.No.3A will be supply specific and not supplier or recipient specific. Thus it is not possible to give nay ruling about applicability of Sr.No.3A to Applicant, particularly in absence of any specific mention of supply of goods or service or both. The applicability of provisions of Sr.no.3 and 3A shall depend upon the nature of supply and no carte bl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y Government of Madhya Pradesh and engaged in distribution and supply of electricity in western Madhya Pradesh. The applicant is a wholly owned subsidiary of M.P. Power Management Company Ltd., which in turn is wholly owned by the Government of Madhya Pradesh. The Government of Madhya Pradesh is having full control over the applicant company and the Applicant is thus covered under the definition of Government Entity . 3.2 Further, the Government of Madhya Pradesh has entrusted the Applicant to carry out function of distribution of electricity in the area of Indore and Ujjain Commissionerate. Besides, the Applicant company is also performing function of Rural Electrification including distribution of electricity. 3.3 The term ' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e to the Article 243G of the Constitution includes Rural Electrification including distribution of electricity. 3.6. The Applicant have submitted that as per their interpretation of law, the exemption provided in Sr.No.3 3A under Notification No. 12/2017-CT (Rate) dtd.28.06.2017 would be applicable to the applicant company. 4. QUESTION RAISED BEFORE THE AUTHORITY - 4.1 Applicability of provisions of S.No.3 3A of Table oft Notification No. 12/2017 dtd.28.06.2017 as amended from time to time on services supplied to the company (As mentioned in Sr. No. 14 of the Application). 5. RECORD OF PERSONAL HEARING- Shree Anirudh Tiwari, Accounts Officer Appeared for personal hearing on 06.07.18 and they reiterated the submiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... what particular services are being provided by the Applicant to the Panchayats. We further observe that vide Notification No. 12/2017- Central Tax (Rate) dated 28th June, 2017 and corresponding notification issued under MPGST Act,2017 and Notification No. 2/2017- Central Tax (Rate) dated 28th June, 2017 and corresponding notification issued under MPGST Act,2017, both the activities of distribution Transmission and retail supply of Electricity by the applicant are exempted. Hence there is no ambiguity about these activities. 6.4. We find from the application that the Applicant has made a specific mention of Sr. No.3A to notification no. 12/2017, which provides NIL rate of GST for composite supply of goods and services where the value ..... X X X X Extracts X X X X X X X X Extracts X X X X
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