TMI Blog2021 (3) TMI 574X X X X Extracts X X X X X X X X Extracts X X X X ..... ections and Rules. Therefore, the instant application is liable for rejection under Section 98(2) of the CGST Act, 2017 for not filing the application in proper FORM GST-ARA-1 as required under the provisions of CGST Act and Rules and respective GGST Act Rules. Instant application filed by M/s. Gujarat State Road Development Corporation ltd., Ground floor, Nirman Bhavan, Sector-10A, Gandhinagar-382010 is hereby rejected under Section 98(2) of the CGST/GGST Act, 2017 being non-maintainable. - GUJ/GAAR/ADM/2020/117 - - - Dated:- 30-12-2020 - SANJAY SAXENA AND MOHIT AGRAWAL, MEMBER Present for the applicant : None BRIEF FACTS The applicant M/s. Gujarat State Road Development Corporation ltd., Ground floor, Nirman Bhavan, Sector-10A, Gandhinagar-382010 has submitted that the Government of Gujarat, in order to have a developed, efficient and high quality system of road transportation, had formulated a Road Policy on December, 1996 ( Policy ), to be implemented by the Roads and Building Department, GOG. The Policy enables private participation in the development, construction, repair, upgradation, management, operation and maintenance of roads within the State o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... territory or local authority or a Governmental Authority or a Government Entity has been exempted vide Notification No.12/2017-Central Tax (Rate) dated 28.06.2017, at Entry No.3 which reads as under: Sl.No. Chapter, Section, Heading, Group or Service Code(Tariff) Description of Services Rate (per cent.) Condition 3 Chapter 99 Pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to the Central Government, State Government or Union territory or local authority by way of any activity in relation to any function entrusted to a Panchayat under Article 243G of the Constitution or in relation to any function entrusted to a Municipality under Article 243W of the Constitution. NIL NIL 5. The applicant has further submitted that in order to assess whether they are eligible to receive such benefits that a Governmental Authority or Government Entity is entitled to, it is required to assess the definition of Governmental Authority and Government ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ties to the Panchayats subject to certain conditions with respect to: (a) the preparation of plans for economic development and social justice as may be entrusted to them including those in relation to the matters listed in the Eleventh Schedule. The applicant has stated that the activities listed under the 11th Schedule are enumerated as under: 1. Agriculture, including agricultural extension. 2. Land improvement, implementation of land reforms, land consolidation and soil conservation. 3. Minor irrigation, water management and watershed development. 4. Animal husbandry, dairying and poultry. 5. Fisheries. 6. Social forestry and farm forestry. 7. Minor forest produce. 8. Small scale industries, including food processing industries. 9. Khadi, village and cottage industries. 10. Rural housing. 11. Drinking water. 12. Fuel and fodder. 13. Roads, culverts, bridges, ferries, waterways and other means of communication. 14. Rural electrification, including distribution of electricity. 15. Non-conventional energy sources. 16. Poverty alleviation programme. 17. Education, including primary and secondar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... state highway roads provided by GSRDC does not qualify as an activity in relation to function entrusted to Panchayat or Municipality under Article 243G or Article 243W respectively of the Constitution of India. (ii) to hold that the applicant is very well covered under the definition of Government Entity and not Governmental Authority and that it is eligible for the benefits available to Government Entity under Notification No.11/2017-CTR dated 28.06.2017. The applicant has asked the following question seeking Advance Ruling on the same: (a) Whether the service of construction and development of state highway roads provided by GSRDC would qualify as an activity in relation to function entrusted to Panchayat or Municipality under Article 243G or Article 243W respectively, of the Constitution of India? (b) Whether applicant would fall under the definition of Governmental Authority or Government Entity? DISCUSSION FINDINGS: 10. We have considered the submissions made by the applicant in their application for advance ruling as well as the arguments/discussions made by their representative at the time of personal hearing. We have also considered the issu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is to be submitted in FORM-GST ARA-01 and shall be accompanied by a fee of Five thousand rupees which is to be deposited in the manner specified in Section 49 of the GGST Act, 2017. On a combined reading of the provisions of the aforementioned Section 97 and Rule 104 of both the aforementioned Acts and Rules, we find that the application for obtaining an Advance Ruling under sub-section(1) of Section 97 is to be submitted in FORM-GST ARA-01 and shall be accompanied by a fee of Ten thousand rupees (Five thousand rupees as per Rule 104 of the CGST Rules, 2017 + Five thousand rupees as per Rule 104 of the GGST Rules, 2017). 14. We, therefore, find that although the applicant has paid the required fees of ₹ 10,000/- as required, they have not filed the application in the prescribed format of GST-ARA-01 required as per the provisions of aforementioned Sections and Rules. Therefore, the instant application is liable for rejection under Section 98(2) of the CGST Act, 2017 for not filing the application in proper FORM GST-ARA-1 as required under the provisions of CGST Act and Rules and respective GGST Act Rules. 15. In view of the facts mentioned above, we do not find it nece ..... X X X X Extracts X X X X X X X X Extracts X X X X
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