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TMI Blog2019 (6) TMI 549X X X X Extracts X X X X X X X X Extracts X X X X ..... stituted under Section 99 of the West Bengal Goods and Services Act, 2017, within a period of thirty days from the date of communication of this Ruling, or within such further time as mentioned in the proviso to Section 100 (2) of the GST Act. Every such Appeal shall be filed in accordance with Section 100 (3) of the GST Act and the Rules prescribed there under, and the Regulations prescribed by the West Bengal Authority for Advance Ruling Regulations, 2018. 1. Admissibility of the application 1.1 The West Bengal Fisheries Corporation limited (hereinafter the recipient) has awarded the Applicant a contract for up-gradation of Jalda Kuti Landing Centre by protection to Mandarmani River and up-gradation of navigability by dredging of Mandar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... argument, the Applicant submits a copy of the Balance Sheet of the recipient as on 31/03/2017, and print out of the annual return in MGT-7 to the ROC. The Applicant argues that it is ascertainable from the above documents that the recipient is registered with the ROC as a State Government Company, and the State Government owns 92.5% of the equity shares. 2.3 The Applicant submits a copy of the price schedule to the works contract (Contract No. WBFCL/MD/NlT-04(e)/2017-18/04) and argues on its basis that dredging, involving earthwork, constitutes 89% of the work. 2.4 The Applicant submits excerpts from the report prepared by the recipient on studies for improving navigational conditions at Mandarmani tidal inlet, Purba Medinipur. He also s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elation to any function', as applied to Sl No. 3 or 3A above, makes no substantial difference between Sl No. 25(a) of the ST Notification and Sl No. 3 or 3A of the Exemption Notification. Under the previous service tax regime, the exemption was limited to certain functions specified in Sl No. 25(a) of the ST Notification, whereas, under the GST the ambit has been broadened to include any such functions that are performed by a panchayat or a municipality under specific provisions of the Constitution. These functions are in the nature of public welfare service that the governments on their own, and sometimes through governmental authorities/entities, do provide to the citizens. When the activity is in relation to any such function, the su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tended to construct, improve/alter the immovable property, and involves the supply of goods such as granite stone, boulders, polypropylene gabions, nylon crates and filaments. It further involves supply of services like dredging, loading/unloading and transportation of the excavated material etc. It is, therefore, a composite supply of goods and service. It is also apparent from the price schedule mentioned in para 2.3 that supply of goods constitutes about 11% of the value of the composite supply. 4.5 It appears from the documents mentioned in para 2.2 that the recipient is a government entity, as defined under clause 2 (zfa) of the Exemption Notification. 4.6 Before deciding the applicability of Sl No. 3A of the Exemption Notification, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Technical training and vocational education 18 Adult and non-formal education 19 Public distribution system 20 Maintenance of community assets 21 Welfare of the weaker sections of the in particular of the schedule caste and schedule tribes 22 Social welfare, including welfare of the handicapped and mentally retarded 23 Family welfare 24 Women and child development 25 Markets and Fairs 26 Health and sanitation including hospitals, primary health centres and dispensaries 27 Cultural activities 28 Libraries 29 Poverty Alleviation Programmes 4.7 The recipient is engaged in the development of fisheries. The term 'fisheries' is typically defined in terms of the people involved, species or type of fish ..... X X X X Extracts X X X X X X X X Extracts X X X X
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