Case Law Details
In re Centre For Entrepreneurship Development Madhya Pradesh (CEDMAP) (GST AAR Madhya Pradesh)
it is evident that the work order is not issued by Jila Panchayat as claimed by the Applicant but has been issued by M.P. DAY Rajya Gramin Ajivika Mission. Therefore, services shall be deemed to be have been provided to M.P. DAY Rajya Gramin Ajivika Mission. It is not covered in the definition of local authority. Now, it is to be examined whether M.P. DAY Rajya Gramin Ajivika Mission is covered under governmental authority or government entity.
In this regard the applicant has been asked to submit the constitution of M.P. DAY Rajya Gramin Ajivika Mission so as to examine whether it is covered under governmental authority or government entity.
However, the applicant’s could not give requisite information about constitution of M.P. DAY Rajya Gramin Ajivika Mission and how the Exemption is available to the applicant under entry no. 3 to Notification No. 12/2017-Central Tax (Rate). dated 28th June 2017
Considering the Argument and submission by the Applicant in respect of the question number 1 raised before this authority, it is ruled that the Applicant is not eligible to get benefit covered under the entry no 3 of Exemption Notification No. 12/2017-Central Tax (Rate). dated 28th June 2017 for the work order for which ruling has been asked for.
This Authority rules that the Applicant is liable to pay Goods & Service Tax on the work order for which ruling has been asked for.
FULL TEXT OF ORDER OF THE AUTHORITY OF ADVANCE RULING, MADHYA PRADESH
PROCEEDINGS
(under sub-section (4) of Section 98 of Central Goods and Service Tax Act, 2017 and the Madhya Pradesh Goods & Service Tax Act, 2017)
1. M/S CENTRE FOR ENTREPRENEURSHIP DEVELOPMENT MADHYA PRADESH (CEDMAP) (hereinafter referred to as the Applicant) is an. autonomous not for profit. registered society under Department of Micro. Small and Medium Enterprises. Government of Madhya Pradesh. The Applicant is having a GST registration with GSTIN 23AAAAC0450DIZO.
2. The provisions of the CGST Act and MPGST Act are identical, except for certain provisions. Therefore, unless a specific mention of the dissimilar provision is made, a reference to the CGST Act would also mean a reference to the same provision under the MPGST Act. Further. henceforth, for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST or MP GST Act would he mentioned as being under the GST Act.
3. BRIEF FACTS OF THE CASE —
3.1. Centre for Entrepreneurship Development MP. Bhopal (hereinafter referred to as “CEDMAP– or “the Applicant–) is established as a Society. registered under Ml’ Societies Registrikaran Adhiniyam. 1973 and having its Head Office at 16-A. Arera Hills, Bhopal 462011 (MP).
3.2. The applicant is registered under the MPGST/ CGST Act 2017 vide GSTIN-23AAAAC0450D1ZO.
3.3. CEDMAP is an autonomous, not for profit, registered society under Department of Micro, Small and Medium Enterprises. Government of Madhya Pradesh. Principal Secretary of the Department of Micro Small & Medium Enterprises, Government of Madhya Pradesh is the Chairman of the governing body of CEDMAP.
3.4. CEDMAP has been formed with objective of —
– To search. encourage & identify and select potential entrepreneurs and develop them for setting up tin’s. rural. small or medium ventures.
– To provide training and instruction in all aspects of setting up: running a venture to potential and existing entrepreneurs, educate unemployed, low income and under-privileged groups.
– To conduct various training programmes for entrepreneurs. educated unemployed, women, low income groups and under privileged group.
– CEDMAP has received a work order from Jila Panchayat. Singrauli under Madhya Prades1).Deendayal Antyodaya Yojana, State Rural Livelihood Mission. Panchayat & Rural Development Department, Govt. of MP for providing Skill ‘Training to the youth in the district of Singrauli in Tourism and Hospitality, Healthcare, Retail. IT-ITES and Construction sector.
4. QUESTION RAISED BEFORE THE AUTHORITY —
The below questions have been formed in relation to the services being provided by applicant to the recipients :
4.1. Whether work order received by the applicant from the Jila Panchayat. Singrauli under Madhya Pradesh Deendayal Antyodaya Yojana. State Rural Livelihood Mission. Panchayat & Rural Development Department. Govt. of M.P. for providing Skill Training to the youth in the district of Singrauli in Tourism and Hospitality. Healthcare. Retail. IT-ITES and Construction sector is covered under Entry No. 3 of Exemption Notification No. 12/2017-Central Tax (Rate). dated 28th June 2017 ?
4.2. Whether the Goods & Service Tax is payable on work order received by the applicant from Jila Panchayat, Singrauli under Madhya Pradesh Deendayal Antyodaya Yojana, State Rural Livelihood Mission. Panchayat & Rural Development Department, Govt. of M.P. for providing Skill Training to the youth in the district of Singrauli in Tourism and Hospitality. Healthcare. Retail. IT-ITES and Construction sector ?
5. DEPARTMENT VIEW POINT – .
The Joint Commissioner(Tech), CGST & Central Excise, Bhopal vide letter F.No.IV(16)Adv/GST/ TECH/BPL/2020 dated 20.10.2020 submitted the views as under :-
(i) It appears that the work order received to the applicant from the Jila Panchayat, Singruali under Madhya Pradesh Din Dayal Antyoday Yojna, State Rural Livelihood Mission Panchayat & Rural Development, Government of Madhya Pradesh for providing skill training to the youth in the district of Singrauli in Tourism and Hospitality, Healthcare, Retail, IT-ITES and construction Sector is covered under the entry No.3 of Exemption Notification No. 12/2017-Central Tax (Rate). dated 28th June 2017 if they fulfil the conditions of said Notification.
(ii) The Deen Dayal Yojna & State Rual Livelihood mission both are being operated by Panchayat & Rural Development of government of Madhya Pradesh which have issued the work order to M/s CEDMAP for skill training to the youth in the district of Singrauli in Tourism and Hospitality, Healthcare, Retail IT-IES and construction sector. The said services provided by M/s CEDMAP to Jila Panchayat, Singrauli will be exempted.
(a) If the services provided are covered under “Technical training and vocational education” at point No.18 of functions entrusted to a Panchayat under article 243G of the Constitution,
(b) and the services provided are “Pureservice”(excluding works contract service or other composition supplies involving supply of any goods) as mentioned in Notification No. 12/2017-Central Tax (Rate). dated 28th June 2017.
RECORD OF PERSONAL HEARING –
6.1 Shri Navneet Garg. CA appeared on behalf of the applicants for personal hearing on electronic mode on 20.08.2020 and he reiterated the submissions already made in the application and Annexure with the application and also submitted the written submission specifically mentioning the eligibility for exemption granted under entry No. 3 of Notification No. 12/2017-Central Tax (Rate). dated 28th June 2017. He also sought to submit copies of certain documents and requested that the same may he taken on record. Accordingly. the documents submitted have been taken on record for consideration.
6.2. The applicant is a service provider.
6.3. The applicant is registered under MP Societies Registrikaran Adhiniyam, 1973 and its Governing board is the apex body and is presided over by Principal Secretary of the Department of Micro, Small & Medium Enterprises. Government of Madhya Pradesh.
6.3. The applicant is engaged in providing services to Government Departments. Local Authorities. Governmental Authorities and Government Entities by way of providing Skill Training to youth and develops them for Placement.
6.4. Notification No. 12/2017-Central Tax (Rate). dated 28th June 2017 contains Entry No. 3, which for the sake of convenience, is reproduced as under:-
| SI. No. |
Chapter, Section, Heading, Group or Service Code (Tariff) | Description of Services | Rate (perce
nt) |
Conditio n |
| 1 | 2 | 3 | 4 | 5 |
| 3 | Chapter 99 | Pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to the Central Government. State Government or Union territory or local authority or a Governmental authority [or a Government Entity] by way of any activity in relation to any function entrusted to a Panchayat under Article 243G of the Constitution or in relation to any function entrusted to a Municipality under Article 243W of the Constitution. |
Nil | Nil |
6.5. For claiming exemption under Entry No. 3 of Notification No. 12/2017-Central Tax (Rate). dated 28th June 2017 followings are the key conditions to be satisfied :-
- Pure Service.
- Exclusion of works contract and composite supply.
- Provided to the Central Government, State Government or Union territory or local authority or a Governmental authority or a Government Entity
- Any activity in relation to any function entrusted to a Panchayat under Article 243G of the Constitution or in relation to any function entrusted to a Municipality under Article 243W of the Constitution.
6.6. The work order awarded to the applicant by Jila Panchayat Singrauli under Deendayal Antyodaya Yojana, State Rural Livelihood Mission, Panchayat & Rural Development Department. Govt. of Madhya Pradesh for providing Skill Training to the 1000 youth in Singrauli district of MP, in Tourism and Hospitality. Healthcare. Retail. fl-ITES and Construction sector is a Pure Service work.
6.7. Further the services provided by the applicant to Jila Panchayat Singrauli are not covered in exclusion clause pertaining to ‘works contract service’ or ‘composite supplies involving supply of any goods’.
6.8. As the above said work. has been awarded by Jila Panchayat. Singrauli under Deendayal Antyodaya Yojana. State Rural Livelihood Mission for a consideration of Rs. 15,000/- per trainee to be paid by Jila Panchayat, Singrauli hence it is clear that the applicant is providing training services to Local Authority.
6.9. Another condition to be satisfied is that the activity must be in relation to any function entrusted to a Panchayat under Article 243G of the Constitution or in relation to any function entrusted to a Municipality under Article 243W of the Constitution hence to understand it better the Article 243G & 243W are being reproduced as follows:-
Article 243G in The Constitution Of India
243G. Powers, authority and responsibilities of Panchayats Subject to the provisions of this Constitution the Legislature of a State may. by law. endow the Panchayats with such powers and authority and may he necessary to enable them to function as institutions of self government and such law may contain provisions for the devolution of powers and responsibilities upon Paneha ats. at the appropriate level. subject to such conditions as may be specified therein, with respect to
(a) the preparation of plans for economic development and social justice:
(b) the implementation of schemes for economic development and social justice as may be entrusted to them including those in relation to the matters listed in the Eleventh Schedule.
Article 243W in the Constitution Of India
243W. Powers. authority and responsibilities of Municipalities. etc Subject to the pro \ isions of this Constitution. the Legislature of a State may. by law, endow
(a) the Municipalities with such powers and authority as may be necessary to enable them to function as institutions of self government and such law may contain provisions for the devolution of powers and responsibilities upon Municipalities. subject to such conditions as may be specified therein, with respect to
(i) the preparation of plans for economic development and social justice:
(ii) the performance of functions and the implementation of schemes as may he entrusted to them including those in relation to the matters listed in the Twelfth Schedule;
(b) the Committees with such powers and authority as may he necessary to enable them to carry out the responsibilities conferred upon them including those in relation to the matters listed in the Twelfth Schedule
6.10. In both the articles of Constitution of India i.e. 243G & 243W. the reference has been given to Schedule Eleven & Schedule Twelve hence it is pertinent to go through the items covered under both the schedules. Hence the Schedule Eleven & Schedule Twelve are reproduced as follows:-
ELEVENTH SCHEDULE(Article 243G)
1. agricultural including agricultural extension.
2. Land improvement, implementation of land reforms. land consolidation and soil conservation.
3. Minor irrigation, water management and watershed development.
4. Animal husbandry. dairying and poultry.
5. Fisheries.
6. Social forestry and farm forestry.
7. Minor forest produce.
8. Small scale industries, including food processing industries.
9. Khadi, village and cottage industries.
10. Rural housing.
11. Drinking water.
12. Fuel and fodder.
13. Roads culverts. bridges, ferries, waterways and other means of communication.
14. Rural electrification, including distribution of electricity.
15. Non-conventional energy sources.
16. Poverty alleviation programme.
17. Education, including primary and secondary schools.
18. Technical training and vocational education.
19. Adult and non-formal education.
20. Libraries
21. Cultural activities.
22. Markets and fairs.
23. Health and sanitation, including hospitals. primary health centres and dispensaries.
24. Family welfare.
25. Women and child development.
26. Social welfare. including welfare of the handicapped and mentally retarded.
27. Welfare of the weaker sections, and in particular, of the Scheduled Castes and the Scheduled Tribes.
28. Public distribution system.
29. Maintenance of community assets.
TWELVTH SCHEDULE(Article 243W)
1. Regulation of land use and construction of land buildings.
2. Urban planning including the town planning.
3. Planning for economic and social development
4. Urban poverty alleviation
5. Water supply for domestic. industrial and commercial purposes
6. Fire services
7. Public health sanitation, conservancy and solid waste management
8. Slum improvement and up-gradation
9. Safeguarding the interests of the weaker sections of society. including the physically handicapped and mentally unsound
10. Urban forestry, protection of environment and promotion of ecological aspects
11. Construction of roads and bridges
12. Provision of urban amenities and facilities such as parks, gardens and playgrounds
13. Promotion of cultural, educational and aesthetic aspects
14. Burials and burials grounds. cremation and cremation grounds and electric crematoriums
15. Cattle ponds. prevention of cruelty to animals
16. Regulation of slaughter houses and tanneries
17. Public amenities including street lighting, parking spaces, bus stops and public conveniences
18. Vital statistics including registration of births and deaths
6.11. As per the Sanction order. the applicant has to provide services by way of Training-cum-Placement to 1,000 unemployed youth of Singrauli District. 200 Trainees each in the field of Tourism and Hospitality, Healthcare. Retail, IT-ITES and Construction. CEDMAP (the applicant) shall be paid Rs. 15,000/- per trainee for such services.
6.12. Thus, works of pure services undertaken by the applicant is covered in clause 18 (Technical training and vocational education) and clause 27 (Welfare of the weaker sections, and in particular, of the Scheduled Castes and the Scheduled Tribes) of the Eleventh Schedule referred to in Article 243G of the Constitution.
6.13. It is evident from the above, that the works being undertaken by the applicant is in relation to the functions entrusted to Panchayats under Article 243G of the Constitution. and, therefore, it is exempt from tax being covered in Sr. No. 3 of Notification No. 12/2017-Central Tax (Rate). dated 28th June 2017 (as amended from time to time) issued under Central Goods and Services Tax Act. 2017 (CGST/Act), and corresponding notifications issued under Madhya Pradesh Goods and Services Tax Act. 2017 (MPGST Act).
6.14. Hence, in respect of Query No. 1. we understand that the work of Skill Training allotted by Jila Panchayat Singrauli under Deendayal Antyodaya Yojana. State Rural Livelihood Mission. Panchayat & Rural Development Department. Govt. of Mad h\ a Pradesh shall be duly covered under Entry No. 3 of Notification No. 12/2017-Central Tax (Rate). dated 28th June 2017
6.15. In respect of query No. 2, as the work order given by the Jila Panchayat, Singrauli is covered under the Entry No. 3 of Notification No. 12/2017-Central Tax (Rate). dated 28th June 2017. Hence it shall be exempt from Goods & Services Tax.
6.16. The applicant also attached a copy of work order which is awarded to them.
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6.17. The applicant argued that the work order awarded to them for giving training and providing employment comes under the exemption provided in Notification No. 12/2017-Central Tax (Rate). dated 28th June 2017. The arguments given in this regards arc as following :
6.17.1. As per the Sanction order. CEDMAP has to give “Training cum Placement” to 1,000 unemployed youth of Singrauli District, 200 Trainees each in the field of Tourism and Hospitality, Healthcare. Retail. IT-ITEs and Construction. CEDMAP shall be paid Rs. 15.000/- per trainee for such services.
6.17.2 Thus, the work order mentions the nature of works as ‘Training Cum Placement’ and the consideration has been decided to be Rs. 15.000/- per trainee. followings are the detailed terms and conditions :
a. To prepare the detailed programme for training of unemployed youth of Singrauli District as per the interest, qualification and capability of each individual trainee.
b. 200 trainees are to he trained in each of following streams-
i. Tourism & Hospitality.
ii. Healthcare
iii. Retail.
iv. IT-ITES
v. Construction
c. Alter training, placement has to be provided to at least 70% of trainees.
6.17.3. Entry No. 18 of’ Schedule Eleven to the Constitution entrust the function – “Technical training and vocational education.– to the local authorities. which shall be qualified for exemption from GST as per Entry No. 3 of Notification No. 12/2017-Central Tax (Rate). dated 28th June 2017. We need to identify whether the work allotted to applicant falls within the meaning of “Technical training and Vocation education”.
6.17.4. As the Vocational Education word is not defined under the GST laws hence we need to take the general meaning –
As per Wikipedia-
Vocational education is education that prepares people to work as a technician or to take up employment in a skilled craft or trade like tradesperson or artisan. Vocational education is sometimes referred to as career and technical education.
As per merriam-webster
Training for a specific occupation in agriculture, trade, or industry through a combination of theoretical teaching and practical experience provided by many high schools in their commercial and technical divisions. and by special institutions of collegiate standing (as a college of agriculture, a school of engineering. or a technical institute)
As per All India Council for Technical Education –
Vocational education or Vocational Education and Training (VET), also called Career and Technical Education (CTE). prepares learners for jobs that are based in manual or practical activities, traditionally non-academic and totally related to a specific trade. occupation or vocation, hence the term, in which the learner participates. It is sometimes referred to as technical education, as the learner directly develops expertise in a particular group of techniques or technology.
6.17.5. Referring to all the above description and the nature of work allotted to the applicant it can he very much concluded that the work being performed by the applicant falls within the meaning of Entry no 18 of Schedule 11 of Constitution ”Technical training and vocational education.”
6.17.6. Further. As per Sec 2(30) of CGST Act 2017-
“Composite supply” means a supply made by a taxable person to a recipient consisting of two or more taxable supplies of goods or services or both, or any combination thereof, which are naturally bundled and supplied in conjunction with each other in the ordinary course of business, one of which is a principal supply.
Illustration: Where goods are packed and transported with insurance, the supply of goods, packing materials, transport and insurance is a composite supply and supply of goods is a principal supply;
6.17.7. As per Sec 8 of CGST Act 2017-
The tax liability on a composite or a mixed supply shall be determined in the following manner. namely:—
(a) a composite supply comprising two or more supplies, one of which is a principal supply, shall be treated as a supply of such principal supply: and
(b) a mixed supply comprising two or more supplies shall be treated as a supply of that particular supply which attracts the highest rate of tax.
6.17.8. Referring the provisions of Section 2(30) read along with Section 8 of CGST Act 2017 followings are the key principals —
a. two or more taxable supplies of goods or services or both, or any combination thereof,
b. which are naturally bundled and
c. supplied in conjunction with each other in the ordinary course of business,
d. one of which is a principal supply
e. a composite supply comprising two or more supplies. one of which is a principal supply. shall be treated as a supply of such principal supply:
6.17.9. Here. the applicant is making two taxable supplies i.e. Training-Cum-Placement, which are naturally bundled, as per the industry trends both the services are generally provided in conjunction with each other.
6.17.8. Further, the question here is regarding the principal supply, so referring to the terms and conditions of work order, referred in point No. 1.2 above, conditions mainly emphasise on the preparation of training programme, providing training to 1000 trainees and most importantly it mandates the placement of 70% of the trainees, means the training has to be provided to all the 1000 trainees however if 70% of them are placed than also the work shall he deemed to be have been completely executed.
6.17.9. Hence the supply per se is a composite supply and fall within the meaning of “Training and Vocational Education” hence it shall qualify for exemption given under Entry No 3 to the Notification No. 12/2017-Central Tax (Rate). dated 28th June 2017
DISCUSSIONS AND FINDINGS —
7.1 I We have carefully considered the submissions made by applicant in the application. pleadings on behalf of Applicant made during the course of personal hearing and Department’s view provided by the Joint Commissioner, CGST & Central Excise. Headquarters, lndore.
7.2 We find that the short question before us pertains to :
i. Whether work order received by the applicant from the Jila Panchayat, Singrauli under Madhya Pradesh Deendayal Antyodaya Yojana, State Rural Livelihood Mission. Panchayat & Rural Development Department, Govt. of M.P. for providing Skill Training to the youth in the district of Singrauli in Tourism and Hospitality, Healthcare. Retail. IT-ITES and Construction sector is covered under Entry No. 3 of Exemption Notification No. 12/2017-Central Tax (Rate). dated 28th June 2017 ?
ii. Whether the Goods & Service Tax is payable on work order received by the applicant from Jila Panchayat. Singrauli under Madhya Pradesh Deendayal Antyodaya Yojana, State Rural Livelihood Mission. Panchayat & Rural Development Department, Govt. of M.P. for providing Skill Training to the youth in the district of Singrauli in Tourism and Hospitality, Healthcare. Retail, IT-ITES and Construction sector ?
7.3 It is necessary to examine SI. No. 3 of the Exemption Notification No. 12/2017-Central Tax (Rate). dated 28th June 2017 as below:
SI No. 3: Pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to the Central Government. State Government or Union territory or local authority or a Governmental authority or a Government Entity by way of any activity in relation to any function entrusted to a Panchayat under Article 243G of the Constitution or in relation to any function entrusted to a Municipality under Article 243W of the Constitution (Heading 99)
7.4 For availing exemption the condition w.r.t. a) supply should he of pure service, and h) criteria of service receiver should be satisfied.
7.5 For the same, status of M.P. DAY Rajya Gramin Ajivika Mission needs to he ascertained. Relevant definition(s) are reproduced for reference.
“Governmental Authority” means 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 90per cent. or more participation by way of equity or control, to carry out any function entrusted to a Municipality under Article 243 W of the Constitution or to a Panchayat under Article 243 G of the Constitution.
“Government Entity” means an authority or a hoard 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.”
`Local authority’ as defined under section 2(69) of the CGST Act means:
(a) a Panchayat as defined in clause (d) of Article 243 of the Constitution:
(b) a Municipality as defined in clause (c) of Article 243P of the Constitution:
(c) a Municipal Committee. a Zilla Parishad. a District Board. and any other authority legally entitled to. or entrusted by the Central Government or any State Government with the control or management of * municipal or local fund;
(d) a Cantonment Board as defined in section 3 of the Cantonments Act, 2006;
(e) a Regional Council or a District Council constituted under the Sixth Schedule to the Constitution:
(f) a Development Board constituted under Article 371 of the Constitution: or
(g) a Regional Council constituted under Article 371A of the Constitution:
7.6 The Applicant has stated that the work order is received from Panchayat. Singrauli under Madhya Pradesh Deendayal Antyodaya Yojana. State Rural Livelihood Mission. Panchayat & Rural Development.
7.7 On analysis of the above stated work it is found that:
i. The work pertains to providing service of training and placement ot. 1000 unemployed trainees in 5 trades
ii. Worder issued to CEDMAP (applicant) for above training
iii. Execution / Supervision of the above work is to be done by M.P. DAY (Dindayal Antyoday Yojna). State Rural Livelihood Mission
iv. Mission is appointed as Nodal / Execution agency by District Mineral Foundation
v. District Mineral Foundation is a Trust established under MMDR Act, 1957 for implementing development programme in mining affected areas
vi. Payment to be made from “Zila Khanij Pratishthan Mad”.
7.8 From the above it is evident that the work order is not issued by Jila Panchayat as claimed by the Applicant but has been issued by M.P. DAY Rajya Gramin Ajivika Mission. Therefore, services shall be deemed to be have been provided to M.P. DAY Rajya Gramin Ajivika Mission. It is not covered in the definition of local authority. Now, it is to be examined whether M.P. DAY Rajya Gramin Ajivika Mission is covered under governmental authority or government entity.
7.8 In this regard the applicant has been asked to submit the constitution of M.P. DAY Rajya Gramin Ajivika Mission so as to examine whether it is covered under governmental authority or government entity.
However, the applicant’s could not give requisite information about constitution of M.P. DAY Rajya Gramin Ajivika Mission and how the Exemption is available to the applicant under entry no. 3 to Notification No. 12/2017-Central Tax (Rate). dated 28th June 2017
7.10 Having regard to discussions and findings detailed in foregoing paras, we now give our ruling.
8. Ruling
8.1. Considering the Argument and submission by the Applicant in respect of the question number 1 raised before this authority, it is ruled that the Applicant is not eligible to get benefit covered under the entry no 3 of Exemption Notification No. 12/2017-Central Tax (Rate). dated 28th June 2017 for the work order for which ruling has been asked for.
8.2. This Authority rules that the Applicant is liable to pay Goods & Service Tax on the work order for which ruling has been asked for.
8.3 The ruling is valid subject to the provisions under section 103 (2) until and unless declared void under section 104 (1) of the GST Act.
