Jaipur Development Authority (JDA) is a Governmental Authority: GST AAR Rajasthan

By Editor4 Goods and Services Tax Judiciary August 25, 2018

TaxGuru Citation: 2018 taxguru.in 1632
Case Name: In re M/S PDCOR Limited (GST AAR Rajasthan)
Appeal Number: Only available for paid members
Date of Judgement/Order: Only available for paid members
Courts: AAR Rajasthan, Advance Rulings

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In re M/S PDCOR Limited (GST AAR Rajasthan)

Whether service provided by the applicant is correctly classified under SAC Code 9983. Whether JDA falls under the definition of Local Authority or Governmental Authority or Government Entity. Whether the services being provided by M/s PDCOR Ltd. in the said case are exempted from GST under the serial number 3 of CGST Notification No. 12/2017 Central Tax (Rate) dated 28th June 2017.

Held by AAR

1. The PMC Services provided by M/s PDCOR Ltd. to the JDA in the “Project Management Consulting Services (PMCs) for Rejuvenation of Amanishah Nallah (Dravyavati River), Jaipur” are correctly classified under SAC Code 9983.

2. Jaipur Development Authority (JDA) is a Governmental Authority.

3. The PMC Services provided by M/s PDCOR Ltd. to JDA under the “”Project Management Consulting Services (PMCs) for Rejuvenation of Amanishah Nallah (Dravyavati River), Jaipur awarded to them vides their MOA dated: 01.09.2017 are covered under SI. No.3 of GST under Notification 12 /2017 Central Tax (Rate) dated 28/06/2017 (Notification No. F.12 (56) FD/Tax/2017-Pt-I-50 Dated 29/09/2017 issued by the Government of Rajasthan.) and hence exempt from GST.

FULL TEXT OF ADVANCE RULING

Note: Under Section 100 of the CGST/RGST Act 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST/RGST Act 2017, within a period of 30 days from the date of service of this order.