TMI Blog2021 (9) TMI 1060X X X X Extracts X X X X X X X X Extracts X X X X ..... pronounced with respect to other question. The applicant agreed with the same. Government Entity or not - HELD THAT:- We have examined the Government of Gujarat Resolution dated 20-2-99, placed before us by the applicant, whereby GSRDC was established with objective to undertake the development of bridges and roads. We find that Government of Gujarat has established GSRDC as its wholly owned company and entrusted it with the development of roads and bridges. Thus, GSRDC satisfies the definition of Government Entity - thus, roads and bridges are activities entrusted to a municipality under Article 243W of our Constitution and to a Panchayat under Article 243G of our Constitution. Therefore in such specific cases where GSRDC constructs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on for the development, construction, repair, management, operation and maintenance of the aforesaid infrastructure development projects within State of Gujarat. 3. The applicant GSRDC is wholly owned Government of Gujarat Company (i.e. 100% equity ownership and control held by Govt. of Gujarat) established under the Companies Act, 1956 represented by its Managing Director, hereinafter called as GSRDC. The main object of the GSRDC is to act as an independent and autonomous body for the construction and development of the roads (state highways) and bridges as a part of the activities of the Roads and Buildings (hereinafter referred as R B ) Department of Government of Gujarat under the BT, BOTT or BOLT projects. GSRDC is also required to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le 243W or Schedule 11th of Article 243 G of the Indian constitution. Hence does not qualify as Govt. authority and accordingly, not eligible for benefit of Entry No. 3 of Not. No. 12/2017-CT (Rate) dated 28-6-2017. 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 90 per 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 authority. 4.2 GSRDC is a 100% Govt. of Gujarat Undertaking (i.e. 100% stake in equity held by Govt. of Gujarat) incorporated with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the application. We had enquired from the applicant whether GSRDC construct municipal/ village roads which are covered under Municipality and Panchayat jurisdiction, to which Shri Dadawala submitted that sometimes during the course of construction of State highways some part of roads are covered under Municipality or Panchayat area. Findings: 7. At the outset we would like to make it clear that the provisions of CGST Act and GGST Act are in pari materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisions ..... X X X X Extracts X X X X X X X X Extracts X X X X
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