Case Law Details
In re THDC India Limited (GST AAR Uttarakhand)
In the case of THDC India Limited (GST AAR Uttarakhand), the Authority addressed two queries. Firstly, it was determined that THDCIL does not need to pay GST under either Forward Charge or Reverse Charge Mechanism (RCM) for services received, as per Notification No. 13/2017-Central Tax (Rate), since the supplier is not classified as a “Local Authority” and the services provided under the memorandum of understanding (MOU) are exempt under Notification No. 12/2017-Central Tax (Rate) as they are provided by a “Governmental Authority”. Secondly, it was concluded that Uttarakhand Peyjal Sansadhan Vikas Evam Nirman Nigam does not qualify as a “Local Authority” for any purposes.
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING,UTTARAKHAND
This is an application under Sub-Section (1) of Section 97 of the Central Goods & Service Tax Act, 2017 and Uttarakhand State Goods & Service Tax Act, 2017 (hereinafter referred to as CGST/SGST Act) and the rules made there under filed by M/s THDC India Limited, Ground Floor, 01, Ganga Bhawan, Haridwar Bypass Road, Pragatipuram, Rishikesh-249201 (herein after referred to as the “applicant”) and registered with GSTIN 05AAACT7905Q1ZW under the CGST Act, 2017 read with the provisions of the UKGST Act, 2017.
2. At the outset, we would like to state that the provisions of both the CGST Act and the SGST Act are the same except for certain provisions; therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the SGST Act.
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