Page 101 - GSTL_16th July 2020_Vol. 38_Part 3

2020 ] IN RE : DEENDAYAL PORT TRUST 339
18% (CGST 9% + SGST 9%). The relevant extract of the Notification
No. 41/2017-C.T. (Rate), dated 14-11-2017 is as under :-
Schedule-III (9%)
Notification No. 41/2017-C.T. (Rate), dated 14-11-2017

S. Chapter heading/ Description of Goods
No. Sub-heading/tariff Item
59 3305 Preparations for use on the hair;

6. In view of the foregoing, we rule as follows :-
RULING
• Mehendi/Henna powder is covered under Chapter 33 and will at-
tract GST @ 18% (CGST 9% + SGST 9%).

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2020 (38) G.S.T.L. 339 (A.A.R. - GST - Guj.)

BEFORE THE AUTHORITY FOR ADVANCE RULING UNDER GST,
GUJARAT
S/Shri Mohit Agrawal and Sanjay Saxena, Members
IN RE : DEENDAYAL PORT TRUST

Advance Ruling No. GUJ/GAAR/R/02/2020, dated 11-3-2020
in Application No. Advance Ruling/SGST & CGST/2018/AR/11
Input Tax Credit - Appellant engaged in development of port based
smart city, i.e., Smart Industrial Port City (SIPC) within Gandhidham-Kandla-
Adipur Complex - Such project development being merely construction of an
immovable property, attract the provisions of clauses (c) and (d) of sub-section
(5) of Section 17 of Central Goods and Services Tax Act, 2017 which specifical-
ly deny input tax credit in respect of Works Contract services or goods and ser-
vices used for construction of an immovable property - Accordingly, input tax
credit not available on project development services like Programme Man-
agement Consultancy, Marketing Consultancy, Land levelling and other relat-
ed works, Roads, Water, Electricity, & Drainage Infrastructure and other relat-
ed works for development of SIPC, i.e., construction of an immovable proper-
ty. [paras 7, 9]
Ruling in favour of department
REPRESENTED BY : Shri Hardik V. Thacker, CA, for the Assessee.
[Order]. - Brief Facts : The applicant has submitted that they have been
directed by the ministry of shipping to prepare a master plan comprising future
projects and for utilization of land resources with the endeavour for developing
port based smart city. Keeping in view the above directions and vision of the
government, Deendayal Port trust is developing one of India’s first Smart Indus-
trial Port City (SIPC) within Gandhidham-Kandla-Adipur Complex as part of the
Sagarmala project. SIPC Kandla aims to help industries and local economy grow
by providing better infrastructure facilities along with a supportive environment
to thrive in. The smart city will be green field project and DPT earmarked two
GST LAW TIMES  16th July 2020  101