GST
TRT-2025-
AAR Chhattisgarh
Date:-27-05-22
In:-
Issue Favourable to Tax Payer ?:-
Facts -
- The Applicant, M/s Dee Vee Projects Limited is engaged in providing services to various Government Companies, by way of construction, erection, commissioning, installation, completion, fitting, out, repair, maintenance, renovation, or alteration of various civil structures roads and railways.
Issues –
- Whether the Service Recipient being Government Companies are included in the definition of Notification No. 11/2017 dated 28th June, 2017 as amended?
Order –
- The AAR held that section 2 of the CGST Act deals with the definition of the terms relevant to the Act and it is quite evident that various departments functioning directly under the Central / State Government /Union territory in their own capacity would form part of the respective Governments whereas corporations per se cannot be generalized as being Central / State Government, and they can be treated as other entities viz. Governmental authority, Government Entity etc. as defined in the statute, subject to fulfillment of conditions as mentioned in the definitions / statute.
- Section-2(93) of the CGST Act, 2017 which stipulates regarding the recipient of supply of goods or services or both, and it is evident that if no consideration is payable, the person to whom the goods are delivered or made available, or uses the goods or services shall qualify as the recipient.
- Since classification of entities functional at a place outside the jurisdiction of the State of Chhattisgarh is not within the scope and purview of advance rulings under Section 98 ibid read with Section 97(2) supra, this authority is not in a position to deliver any ruling regarding the status of the said entities.
Download Case Law
