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TMI Blog2023 (3) TMI 1253X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. The applicant, Sh. Om Prakash Agarwal, Prop. M/s Mittal Trading Company, 882, Ram Nagar, Shastri Nagar, Jaipur 302016 (Rajasthan) (hereinafter the Applicant) being a registered person (GSTIN is 08ADOPA8235G1ZI) as per the declaration given by him in Form (ARA-01) the issue raised by the applicant is neither pending for proceedings nor proceedings were passed by any authority. The Applicant has submitted the copy of application in Form GST ARA - 01 and also submitted a copy of Challan evidencing payment of application fees of Rs.5,000/- each under sub-rule (1) of Rule 104 of CGST rules 2017 and RGST Rules 2017. 3. The appellant Sh. Om Prakash Agarwal, Prop. M/s Mittal Trading Company, 882, Ram Nagar, Shastri Nagar, Jaipur 302016 (Rajasthan) has raised the following question for advance ruling in the application for Advance Ruling filed by it. Applicability of Notification No. 11/2017 - Central Tax Rate dt. 28th June, 2017 amended with Notification No. 24/2017 - Central Tax (Rate) dt. 21.09.2017 and further amended vide notification no. 31/2017 - Central Tax (Rate) dt. 13.10.2017, and furthermore amended vide notification no. 15/2021 - Central Tax (Rate) dt. 18.11.2021 4. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ne after the commencement of the Constitution, means the President. As per Article 53 of the Constitution, the executive power of the Union shall be vested in the President and shall be exercised by him either directly or indirectly through officers subordinate to him in accordance with the Constitution. Further, in terms of Article 77 of the Constitution, all executive actions of the Government of India shall be expressed to be taken in the name of the President. Therefore, the Central Government means the President and the officers subordinate to him while exercising the executive powers of the Union vested in the President and in the name of the President. Similarly, as per clause (60) of section 3 of the General Clauses Act,1897, the 'State Government', as respects anything done after the commencement of the Constitution, shall be in a State the Governor, and in an Union Territory the Central Government. As per Article 154 of the Constitution, the executive power of the State shall be vested in the Governor and shall be exercised by him either directly or indirectly through officers subordinate to him in accordance with the Constitution. Further, as per article 166 of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the rules or regulation, as the case may be, shall thereafter have effect only in such modified form or be of no effect, as the case may be, so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under these rules or regulations, as the case may be. 4) No regulation made by the RIICO under sub-section (2) or rules made by the State Government under sub-section (1) shall take effect unless they are published in the Official Gazette." The State Government may, at any time by notification in the Official Gazette, repeal wholly or in part or modify any regulation made by the RIICO provided that, before taking any action under this sub-section, the State Government shall communicate to the RIICO the grounds on which it proposes to do so, fix a reasonable period for the RIICO to show cause against the proposal and consider the explanation and objections, if any, of the RIICO. 5) The repeal or modifications of any regulations shall take effect from the date of publication of the notification in the Official Gazette, if no date is therein specified, and shall not affect anything done or omitted or suffered before such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dustry, or any other business or profession;" 3. The applicant further submitted that scope of works covered in the projects in the following:- Since, the scope of works covered in the projects is primarily in the nature of Construction and re-carpeting of C.C. Road, the project is covered under Si. No. 3 (vi) (a) of the Notification No. 11/2017 - Central Tax Rate dt. 28th June, 2017 amended with Notification No. 24/2017 - Central Tax (Rate) dt. 21.09.2017 and further amended vide notification no. 31/2017 - Central Tax (Rate) dt. 13.10.2017, and furthermore amended vide notification no. 15/2021 - Central Tax (Rate) dt. 18.11.2021 and the GST Rate applicable on such project would be @ 12%. C. Question(s) on which advance ruling is sought "Applicability of Notification No. 11/2017 - Central Tax Rate dt. 28th June, 2017 amended with Notification No. 24/2017 - Central Tax (Rate) dt. 21.09.2017 and further amended vide notification no. 31/2017 - Central Tax (Rate) dt. 13.10.2017, and furthermore amended vide notification no. 15/2021 - Central Tax (Rate) dt. 18.11.2022." D. PERSONAL HEARING In the matter personal hearing was granted to the applicant on 23.11.2022. On behalf of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... considered as Government applicability of notification shall be given to the tax payer. Applicant sought applicability of Notification No. 11/2017 - Central Tax Rate dt. 28th June, 2017, as amended. We don't find any relevance of this additional submission made by applicant in respect of advance ruling sought by the applicant. However, Applicant has raised the question on the eligibility of the Notification on tax rate to the service supplied by them. Therefore, the application is admitted and the question for which ruling is sought is taken up for decision. 4) We observe that the facts of the case as seen from the records before us is that the applicant is undertook the work of construction mainly Construction and Re-carpeting of C.C. Road from RIICO. Rajasthan State Industrial Development & Investment Corporation is a body constituted under RIICO Industrial Areas (Prevention of Unauthorized Development and Encroachment) Act, 1999 as a special vehicle for undertaking of various government projects as envisaged by the Government of Rajasthan, but it's not Government itself. 5) The Section 2(53) of the Central Goods and service Tax Act 2017 had defined the government "G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ater from the execution of contract dated 08.09.2021. We observe that the applicant is registered with GST authorities and well aware about the type of supply, its notification, circular, discharging his GST tax liability and submitting his GST returns in accordance to them wef execution of contract. Thus we observe that Rajasthan Authority for Advance Ruling should pronounce the decision in light of law situation arise after application come in process. Thus we observe that Rajasthan Authority for Advance Ruling should pronounce the decision in light of law situation arise after application come in process. We also observe that Notification No. 11/2017 - Central Tax Rate dt. 28th June, 2017 amended with Notification No. 24/2017 - Central Tax (Rate) dt. 21.09.2017 and further amended vide notification no. 31/2017 - Central Tax (Rate) dt. 13.10.2017, and furthermore amended vide notification no. 15/2021 - Central Tax (Rate) dt. 18.11.2022, has been further amended vide Notification No. 03/2022- Central Tax (Rate), Dated: 13th July, 2022, thus applicant should pay tax in accordance to latter amendment of Notification. 10) We observe that in this case applicant is providing service t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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