Page 178 - GSTL_18th June 2020_Vol 37_Part 3

392 GST LAW TIMES [ Vol. 37
(f) The applicant further submitted that the service rendered to the
contractee M/s. NCBS which is not covered under Central Gov-
ernment, State Government, Union Territory, a local authority, a
Governmental Authority or a Government Entity. Hence it does not
come under the purview Notification No. 24/2017-Central Tax
(Rate), dated 21-9-2017.
Personal Hearing
4. Smt. Seethalakshmi, Chartered Accountant and duly authorised rep-
resentative of the applicant appeared and made submissions reiterating the issue
involved.
Findings & Discussion :
5.1 At the outset we would like to make it clear that the provisions of
CGST Act, 2017 and SGST Act, 2017 are in pari materia and have the same provi-
sions in like matter and differ from each other only on a few specific provisions.
Therefore, unless a mention is particularly made to such dissimilar provisions, a
reference to the CGST Act would also mean reference to the corresponding simi-
lar provisions in the KGST Act.
5.2 We have considered the submissions made by the applicant in their
application for advance ruling as well as the submissions made by Smt.
Seethalakshmi, Chartered Accountant and DAR during the personal hearing. We
also considered the issue involved, on which advance ruling is sought by the ap-
plicant, relevant facts & the applicant’s interpretation of law.
5.3 On verification of the nature of the activity carried out by the appli-
cant it was observed that applicant is providing works contract service to Na-
tional Centre for Biological Science (NCBS), and there is no dispute whatsoever
that it is a works contract service as per the [sub-section] (119) of Section 2 of the
Central Goods and Services Tax Act, 2017.
5.4 Coming to the issue about the nature of the organisation covering
NCBS, it is seen that the NCBS has obtained registration under the GST Act as a
Trust with GSTIN 29AAATT3951F1ZC and the Council managing this organisa-
tion has three members appointed by the Government of India, one member ap-
pointed by the Government of Maharashtra, two members appointed by the
Trustees of Sir Dorabji Tata Trust, the Director of the Institute (NCBS) is an ex
officio member and one co-opted member appointed by the Council. Hence four
members are from the Government.
5.5 The issue is whether the NCBS is covered under any one of the cat-
egories “Central Government, State Government, Union Territory, a local authority, a
Governmental Authority or a Government Entity”. It is clear at the outset itself that it
is not Central Government or State Government or Union Territory or a local
authority or a Governmental Authority.
5.6 The only question that needs to be examined is whether NCBS is a
Government Entity or not? Clause (x) of paragraph 4 of Notification No.
11/2017-Central Tax (Rate), dated 28-6-2017 (as amended by Notification No.
31/2017-Central Tax (Rate), dated 13-10-2017) defines Government Entity as un-
der :

GST LAW TIMES  18th June 2020  178