Page 147 - GSTL_26th March 2020_Vol 34_Part 4

2020 ] IN RE : SECURITY AND INTELLIGENCE SERVICES (INDIA) LTD. 657
2020 (34) G.S.T.L. 657 (A.A.R. - GST - Mah.)

BEFORE THE AUTHORITY FOR ADVANCE RULING UNDER GST,
MAHARASHTRA
Smt. P. Vinitha Sekhar, Member (Central Tax) and Shri A.A. Chahure,
Member (State Tax)
IN RE : SECURITY AND INTELLIGENCE SERVICES (INDIA)
LTD.
Order No. GST-ARA-125/2018/Rectification-4/2019-20/B-08-Mumbai,
dated 17-1-2020
Rectification of Mistake - Advance Ruling - There is no error apparent
on record in Ruling given in 2019 (27) G.S.T.L. 431 (A.A.R. - GST) inasmuch as
matter was decided as per facts and contentions submitted on record and dur-
ing hearing to hold that applicant was not a Governmental Authority - Accord-
ingly present ROM application of applicant stating that being deemed univer-
sity, they are Government Authority, not sustainable - Section 102 of Central
Goods and Services Tax Act, 2017. [paras 5, 7]
Application rejected
[Order]. - In the case of the applicant, M/s. Security and Intelligence
Services (India) Limited, holder of GSTIN 27AAECS3538A1ZN, an advance rul-
ing order was passed under Section 98 of the Central Goods and Services Tax
Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017, vide Order No.
GST-ARA-125/2018-19/B-58 Mumbai, dated 24-5-2019 [2019 (27) G.S.T.L. 431
(A.A.R. - GST)].
2. The applicant has submitted an application for rectification of ad-
vance ruling order on 1-10-2019. The application is filed within prescribed time
by the applicant.
3. The applicant has contended, vide the application, that there is an er-
ror apparent on the face of the record. Applicant has submitted that it has incor-
rectly been observed from the submission made by the applicant that Visves-
varaya National Institute of Technology (VNIT) cannot be considered as a “Gov-
ernmental Authority”. In fact, the VNIT has been conferred the Deemed Univer-
sity status and declared as an institute of National importance by an Act of Par-
liament 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 re-
quested to rectify the original advance ruling order and hold the VNIT as Gov-
ernmental Authority.
4. The subject matter was fixed for hearing. Mr. Amit Rustogi, C.A. at-
tended on 2-1-2020 and was heard on the matter.
5. In the present matter, the applicant’s ARA order was passed by this
authority on 24-5-2019, 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 nei-
ther been set up by an Act of Parliament or a State Legislature, nor has been
established by any Government, with ninety per cent. or more participation
by way of equity or control, to carry out any function entrusted to Munici-
pality under Article 243W of the Constitution or to a Panchayat under 243G
GST LAW TIMES  26th March 2020  243