Page 176 - GSTL_18th June 2020_Vol 37_Part 3

390 GST LAW TIMES [ Vol. 37
ing not a “Government entity”, service supplied by applicant not covered un-
der clause (vi) of Serial No. 3 of Notification No. 11/2017-C.T. (Rate) as amend-
ed but covered under the residual Item No. (xii) of Serial No. 3 ibid and taxa-
ble at 9% CGST and 9% KGST. [paras 5.9, 7]
Government entity - National Centre for Biological Sciences (NCBS)
neither set up by an Act of Parliament or State Legislature nor established by
any Government - Further the Council which administers this institute having
only four members appointed by Government and hence the Government not
having more than 90% control over it - Also, the said institute not established
to carry out a function entrusted by the Government - Hence, for all these rea-
sons, NCBS is not “Government Entity” as per clause (x) of paragraph 4 of No-
tification No. 11/2017-C.T. (Rate). [para 5.7]
Ruling in favour of assessee
REPRESENTED BY : Smt. Seethalakshmi, Chartered Accountant and
Authorised Representative, for the Assessee.
[Order]. - M/s. Hombale Constructions and Estates Private Limited,
(hereinafter referred as ‘applicant’), having GSTIN : 29AADCH4357B1ZQ, filed
an application for Advance Ruling under Section 97 of CGST Act, 2017 read with
Rule 104 of the CGST Rules, 2017 and under Section 97 of the KGST Act, 2017
read with Rule 104 of the KGST Rules, 2017, in FORM GST ARA-01 discharging
the fee of Rs. 5,000/- each under the CGST Act and the KGST Act.
2. The Applicant is a Private Limited Company incorporated under the
Companies Act, 1956 and entered into a works contract agreement with National
Centre for Biological Sciences for construction of Hostel building at NCBS Cam-
pus in Bangalore. The applicant has sought advance ruling in respect of the fol-
lowing question :
Whether applicant should charge GST @ 12% for service provided to
NCBS as per Notification No. 24/2017-Central Tax (Rate), dated 21-9-
2017?
3. Relavent facts of the case
(a) The applicant states that he has entered into a works contract
agreement with National Centre for Biological Sciences for construc-
tion of Hostel building at NCBS Campus in Bangalore.
(b) The National Centre for Biological Sciences (hereinafter referred to
as “NCBS”) began as a separate centre of Tata Institute of Funda-
mental Research (hereinafter referred to as TIFR) which receives
grants from the Department of Atomic Energy, Government of In-
dia. The applicant states that the idea that TIFR should start a Cen-
tre for Biological Research following a suggestion by the then Direc-
tor of Indian Institute of Science, Bangalore and that joint TIFR-IISc
Centre could be located on the IISc Campus. In 1984, the Planning
Commission of Government of India agreed to fund a centre for
fundamental research in biological sciences at Bangalore and the
centre was to function as “an autonomous body under the aegis of
TIFR and conduct fundamental research and teaching in areas of bi-
ology at the frontiers of knowledge”. It was to be grown around a
group of outstanding individuals and not according to a “rigidly
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