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TMI Blog2021 (3) TMI 574X X X X Extracts X X X X X X X X Extracts X X X X ..... ctor in financing, construction, maintenance, development and operation of infrastructure projects on build-operate-transfer (BOT) basis in the State of Gujarat; that vide item 2 of Schedule I of the GID Act, roads, bridges and bypasses are the eligible infrastructure projects that allow private sector participation; that in this regard, Government of Gujarat established and set up Gujarat Infrastructure Development Board (GIDB) and GSRDC in consonance with Gujarat Infrastructure Development Act, 1999(Gujarat Act No.11 of 1999) (GID Act), with the object to invite private sector participation for the development, construction, repair, upgradation, management, operation and maintenance of the aforesaid infrastructure development projects within the State of Gujarat. 3. The applicant has submitted that they are a wholly owned Government of Gujarat company (i.e. 100% equity ownership and control held by Government of Gujarat) established under the Companies Act, 1956 represented by its Managing Director, hereinafter called as GSRDC; that they are having their principal place of business at Ground Floor, Nirman Bhavan, Sector 10-A, Gandhinagar i.e. in the State of Gujarat. The applica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny Government, with 90per cent or more participation by way of equity or control, to carry out any function entrusted to a Municipality under article 243 W of the Constitution or to a Panchayat under article 243 G of the Constitution. 6. The applicant has further submitted that for arriving at the decision it is important to ascertain whether the nature of services provided by the applicant falls under 12th Schedule, Article 243W of the Indian Constitution or 11th Schedule, Article 243G of the Constitution. The applicant has stated that the activities listed under 12th Schedule are enumerated as under: 1. Urban planning including town planning. 2. Regulation of land-use and construction of buildings. 3. Planning for economic and social development. 4. Roads and bridges. 5. Water supply for domestic, industrial and commercial purposes. 6. Public health, sanitation conservancy and solid waste management. 7. Fire services. 8. Urban forestry, protection of the environment and promotion of ecological aspects. 9. Safeguarding the interests of weaker sections of society, including the handicapped and mentally retarded. 10. Slum improvement and upgradation. 11. Urb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... applicant has further stated that he understands that it has been formed with the main object to undertake activity of construction and development of state highway roads as entrusted by the State Government and the services of construction and development of state highway roads does not appear to fall in the list of services enumerated under 12th schedule of Article 243W or 11th schedule or Article 243G of the Constitution of India and hence does not qualify the criteria of Governmental Authority and accordingly not eligible to take the benefit of exemption provided to Governmental Authority at Entry No.3 of Notification No.12/2017-Central Tax(Rate) dated 28.06.2017. As per the definitions given under Notification No.31/2017-Central Tax(Rate) dated 13.10.2017, Government Entity is defined 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 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad with Rule 104 of the CGST Rules, 2017. We also find that the applicant has paid an amount/fee of Rs. 10,000/- along with their aforementioned application. In this regard, we find it imperative to refer to Section 97(1) of the CGST Act, 2017 as well as Rule 104 of the CGST Rules, 2017 which read as under: Section 97. (1) An applicant desirous of obtaining an advance ruling under this Chapter may make an application in such form and manner and accompanied by such fee as may be prescribed, stating the question on which the advance ruling is sought. Rule 104. Form and manner of application to the Authority for Advance Ruling. (1) An application for obtaining an advance ruling under sub-section (1) of section 97 shall be made on the common portal in FORM GST ARA-01 and shall be accompanied by a fee of five thousand rupees, to be deposited in the manner specified in section 49. (2) The application referred to in sub-rule (1), the verification contained therein and all the relevant documents accompanying such application shall be signed in the manner specified in rule 26. 13. On going through the provisions of Section 97 of the CGST Act, 2017 and Rule 104 of the CGST Rules, 2017 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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