TMI Blog2020 (9) TMI 1233X X X X Extracts X X X X X X X X Extracts X X X X ..... goods or services or both w.e.f. 01.10.2018, provided that the total value of such supply, under a contract, exceeds two lakh and fifty thousand rupees:- (a) a department or establishment of the Central Government or State Government; or (b) local authority; or (c) Governmental agencies; or (d) an authority or a board or any other body,- (i) set up by an Act of Parliament or a State Legislature; or (ii) established by any Government, with fifty-one per cent, or more participation by way of equity or control, to carry out any function; (e) Society established by the Central Government or the State Government or a Local Authority under the Societies Registration Act, 1860 (21 of 1860); (f) public sector undertaki ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h Dawar, CA Concerned Officer : None Present for the Jurisdictional Officer : Ms. Preeti Manral. DC (SGST) Note Under Section. 100(1) of the Uttarakhand Goods and Services Tax Act, 2017. an appeal against this ruling lies before the appellate authority for advance ruling constituted under section- 99 of the Uttarakhand Goods and Services Tax Act, 2017, within a period of 30 days from the date of service of this order. RULING 1. This is an application under Sub-Section (1) of Section 97 of the CGST/SGST Act, 2017 (herein after referred to as Act) and the rules made thereunder filed by M/s. Uttarakhand Purv Sainik Kalyan Nigam Ltd, Garhi Cantt, Station Sub-Area Canteen Complex Dehradun, Uttarakhand (here in after r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods or services or both amounts to or results in a supply of goods or services or both within the meaning of that term 4. Since applicant has sought advance ruling on applicability of notifications determination of tax liability, therefore, in terms of said Section 97(2)(b) (e) of the Act, the application filed by the applicant was admitted. Accordingly hearing was fixed on 07.08.2020 which was attended by the Shri Daksh Dawar, Chartered Accountant on behalf of the applicant and he reiterated the submissions given with the application. During the course of hearing Ms Preeti Manral (DC), concerned officer of SGST-Uttarakhand was also present and requested the authority to decide the application on merits. 5. On perusal of record, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e supplier thereafter in this section referred to as the deductee ) of taxable goods or services or both, where the total value of such supply, under a contract, exceeds two lakh and fifty thousand rupees: Provided that no deduction shall be made if the location of the supplier and the place of supply is in a State or Union territory which is different from the State or as the case may be, Union territory of registration of the recipient. Explanation .- For the purpose of deduction of tax specified above, the value of supply shall be taken as the amount excluding the central tax, State tax, Union territory tax, integrated tax and cess indicated in the invoice. (2) ---------------------. (3) ---------------------. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section 51 of the said Act and the persons specified below under clause (d) of sub-section (1) of section 51 of the said Act, namely:- (a) an authority or a board or any other body,- (i) set up by an Act of Parliament or a State Legislature; or (ii) established by any Government, with fifty-one per cent, or more participation by way of equity or control, to carry out any function; (b) Society established by the Central Government or the State Government or a Local Authority under the Societies Registration Act, 1860 (21 of I860); (c) public sector undertakings. Notification No.73/2018 - Central Tax dated 31.12.2018 G.S.R. :....(E).- In exercise of the powers conferred by sub-section (3) of section 1 read ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r (c) Governmental agencies; or (d) an authority or a board or any other body,- (i) set up by an Act of Parliament or a State Legislature; or (ii) established by any Government, with fifty-one per cent, or more participation by way of equity or control, to carry out any function; (e) Society established by the Central Government or the State Government or a Local Authority under the Societies Registration Act, 1860 (21 of 1860); (f) public sector undertakings. We also find that there will be no TDS deduction if location and place of supply of supplier is different from the place of registration of recipient. Further vide amendment dated 31.12.2018 (supra), the provisions of Section 51 of the Act will n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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