In re Godavari Marathwada Irrigation Development Corporation (GST AAR Maharashtra)
Section 95 of the CGST Act, 2017 allows Advance Ruling authority to decide the matter in respect of supply of goods or services or both, undertaken or proposed to be undertaken by the applicant. We find that the applicant has not undertaken the supply in the subject case. Rather, the applicant is a recipient of impugned services in the subject case. The impugned transactions are not in relation to the supply of goods or services or both undertaken or proposed to be undertaken by the applicant and therefore, the subject application cannot be admitted as per the provisions of Section 95 of the GST Act. Hence without discussing the merits of the case, we reject the subject application as not being maintainable.
FULL TEXT OF THE ORDER OF AUTHORITY OF ADVANCE RULING, MAHARASHTRA
PROCEEDINGS
(Under Section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)
The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” respectively ] by M/s. GODAVARI MARATHWADA IRRIGATION DEVELOPMENT CORPORATION, the applicant, seeking an advance ruling in respect of the following question.
Whether Works contract awarded under the Krishna Bhima stabilization project to be classified under sub-clause (vii) of serial no 3 of Heading 9954 (construction of service) substituted by way of Notification No 31/2017 Central tax (Rate) dated 13th Oct 2017 as amended to original Notification 11/2017 — C.T.(Rate)
At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to any dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the MGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, the expression `GST Act’ would mean CGST Act and MGST Act.
2. FACTS AND CONTENTION — AS PER THE APPLICANT
The submissions made by M/s. Godavari Marathwada Irrigation Development Corporation, Aurangabad, the applicant, are as under:-
2.1 The applicant, is a body constituted under the Maharashtra Godawari Marathwada Irrigation Development Corporation Act, 1998 and established by notification published in Gazette of Irrigation on Department dated lr August 1998.
2.2 Preamble to the act is as follows
An AO make special provision for promotion and operation of irrigation projects, command area dvfilopment and schemes for generation of hydro electric energy to harness the water of Godavari river pertaining to state of Maharashtra and other allied incidental activities including flood control in the Godavari river valley by establishing the Godavari Marathwada Irrigation Development corporation.
2.3 The functions and powers of the corporation have been listed in the Maharashtra Act XXIII of 1998. In general, board has been entrusted with the work of investigation, planning, designing of projects and irrigation Management of the Major, Medium and Minor projects in the Godavari river basin. The projects are to be completed so as to utilize the water from Godavari basin.
2.4 As a part of its objective, applicant issued a tender document on 03.02.2009 for construction of a Tunnel from Nira Bhima Link No 5 Tq. Indapur Dist. Pune under Krishna Bhima Stabilization project detailing the scope of work as follows:-
