9911796707
TMI Blog2021 (6) TMI 83X X X X Extracts X X X X X X X X Extracts X X X X ..... engal Authority for Advance Ruling Regulations, 2018. 1.1 At the outset, we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 (the CGST Act, for short) and the West Bengal Goods and Services Tax Act, 2017 (the WBGST Act, for short) have the same provisions in like matter except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisions in the WBGST Act. Further to the earlier, henceforth for the purposes of these proceedings, the expression 'GST Act' would mean the CGST Act and the WBGST Act both. 1.2 The applicant is stated to be a statutory body set up under the Damodar Valley Corporation Act, 1948 and is engaged in following three major activities namely (i) generation, transmission and distribution of electricity, (ii) flood control and (iii) irrigation and some connected activities like soil conservation, aforestation etc. 1.3 The applicant has made this application under sub-section (1) of section 97 of the GST Act and the rules made there under raising following question vide serial ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sought for is found to be covered under clause (b) of sub-section (2) of section 97 of the GST Act. 1.8 The applicant states that the question raised in the Application has neither been decided by nor is pending before any authority under any provision of the GST Act. 1.9 The officer concerned from the Revenue has raised no objection to the admission of the Application. 1.10 The Application is, therefore, admitted. 2. Submission of the applicant 2.1 Damodar Valley Corporation is a statutory body set up under the Damodar Valley Corporation Act'1948 (the DVC Act, for short) which was passed by the Central Legislature and has come into force by notification in the official gazette on 27Th March, 1948. Further, the DVC Act has been amended and received the assent of President of India on 8th January, 2012 and published in the office gazette on 9Th January, 2012. 2.2 The DVC Act was passed by the Central Legislature, requiring the three Governments namely the Central Government and the State Government of West Bengal and Bihar (now Jharkhand) to participate jointly for the purpose of building a Damodar Valley Corporation with the aim of development of Damodar valley falling within ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the "area of operation" of the Corporation". 2.8 Further, section 12 of the DVC Act elucidates the functions entrusted by the Central Government after consultation with the State Government of Bihar and West Bengal. The said functions are as follows: a) the promotion and operation of schemes for irrigation, water supply and drainage, b) the promotion and operation of schemes for the generation, transmission and distribution of electrical energy, both hydro-electric and thermal, c) the promotion and operation of schemes for food control in the Damodar river and its tributaries and the channels, if any, excavated by the Corporation in connection with the scheme and for the improvement of flow conditions in the Hooghly river, d) the promotion and control of navigation in the Damodar river and its tributaries and channels, if any, e) the promotion of afforestation and control of soil erosion in the Damodar Valley, and f) the promotion of public health and the agricultural, industrial, economic and general well-being in the Damodar Valley and its area of operation. 2.9 Furthermore, section 48 and sub-section (6) of section 51 of the DVC Act, which reads as follows, reve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rticipating Governments, i.e., the Central Government, State Government of West Bengal and State Government of Bihar (now Jharkhand) for carrying out the function entrusted by Central Government with consultation of State Governments satisfies all the limbs of the term 'Government Entity'. 3. Submission of the Revenue 3.1 The concerned officer from the revenue has not expressed any further view on the issue raised by the applicant. 4. Observations & Findings of the Authority 4.1 We have gone through the records of the issue as well as submissions made by the authorised representative of the applicant during the course of personal hearing. The issue involved in this case pertains to applicability of Notification No.11/2017- Central Tax (Rate), dated the 28th June, 2017 [as amended by Notification No.31/2017-Central Tax (Rate) dated 13.10.2017] and Notification No.12/2017- Central Tax (Rate), dated the 28th June, 2017 [as amended by Notification No.32/2017-Central Tax (Rate) dated 13.10.2017] to determine whether the applicant shall be covered under the definition of 'Government Entity' or not. 4.2 The term 'Government entity' as it has been defined in the aforesaid notification ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
