Case Law Details

Case Name : In re Security and Intelligence Services (India) Ltd (GST AAR Maharashtra)
Appeal Number : Advance Rulings No. GST-ARA- 125/2018/Rectification-4/2019-20/B-08
Date of Judgement/Order : 17/01/2020
Related Assessment Year :
Courts : AAR Maharashtra (282) Advance Rulings (1533)

In re Security and Intelligence Services (India) Ltd (GST AAR Maharashtra)

Visvesvaraya National Institute of Technology (VNIT) has neither been set up by an Act of Parliament or a State Legislature, nor has been established by any Government, with ninety percent or more participation by way of equity or control, to carry out any function entrusted to Municipality under Article 243W of the Constitution or to a Panchayat under 243G of the Constitution. Hence, they cannot be considered as ‘Governmental Authority’. Therefore Serial No. 3 of Notification No. 12/2017 is not applicable in the subject case.

FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING MAHARASHTRA

In the Case of the applicant, M/s. Security and Intelligence Services (India) Limited, holder of GSTIN 27AAECS3538A1ZN, an advance ruling order was passed under Section 98 of the Central Goods and Services lax Act and the Maharashtra Goods and Services Tax Act, 2017, vide order no GST-ARA-125/2018-19/B-58 Mumbai, dt. 24.05.2019.

2. The applicant has submitted an application for rectification of advance ruling order on 01.10.2019. The application is filed within prescribed time by the applicant.

3. The applicant has contended, vide the application, that there is an error apparent on the face of the record. Applicant has submitted that it has incorrectly been observed from the submission made by the applicant that Visvesvaraya National Institute of Technology (VNIT) cannot be considered as a “Government Authority”. In fact, the VNIT has been conferred the Deemed University status and declared as an institute of National importance by an Act of Parliament and therefore, it would qualify as a “Governmental Authority”. In view of the aforesaid mistake apparent on the face of the record, the applicant has requested to rectify the original advance ruling order and hold the VNIT as Governmental Authority.

4. The subject matter was fixed for hearing. Mr. Amit Rustogi, C.A. attended on 02.01.2020 and was heard on the matter.

5. In the present matter, the applicant’s ARA order was passed by this authority on 24.05.2019, as per the documents and written contention submitted on record at the time of final hearing and findings of this Authority are reported in the para 5 of order which is reproduced as follows:-

“We find, from the submissions made by the applicant, that VNIT has neither been set up by an Act of Parliament or a State Legislature, nor has been established by any Government, with ninety percent or more participation by way of equity or control, to carry out any function entrusted to Municipality under Article 243W of the Constitution or to a Panchayat under 243G of the Constitution. Hence, they cannot be considered as “Governmental Authority”. Therefore Serial No. 3 of Notification No. 12/2017 is not applicable in the subject case”.

5.1 Thus, the issue raised by the applicant by way of rectification application, has already been considered by this authority in the order itself.

6. We find that this authority has rightly decided the matter as per the facts and contention submitted on the record while passing of the impugned advance ruling order and there is no apparent mistake from the record to be rectified in the said order. Therefore, the present application is not found tenable under scope of rectification. Hence it is rejected.

ORDER

(Under Section 102 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)

No. GST-ARA- 125/2018/Rectification -4/2019-20/B-08

Mumbai, dt.17/01/2020

Considering the facts on record and provisions under Section 102 of CGST Act/MGST Act, the application for rectification is held to be non-maintainable. Hence it is rejected.

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