Page 163 - GSTL_16th July 2020_Vol. 38_Part 3

2020 ] IN RE : SHREE HARI ENGINEERS & CONTRACTORS 401
(a) a civil structure or any other ernment, State
original works meant predom- Government,
inantly for use other than for Union territory
commerce, industry, or any or local author-
other business or profession; ity, as the case
(b) a structure meant predomi- may be.
nantly for use as (i) an educa-
tional, (ii) a clinical, or (iii) an
art or cultural establishment; or
(c) a residential complex predom-
inantly meant for self-use or
the use of their employees or
other persons specified in par-
agraph 3 of the Schedule III of
the Central Goods and Services
Tax Act, 2017“
Explanation. - For the purpose of
this item, the term ‘business' shall
not include any activity or transac-
tion undertaken by the Central
Government, a State Government
or any local authority in which
they are engaged as public authori-
ties;

Further, the terms ‘Government Authority’ and ‘Government entity’ have been
defined in Paragraph-4 of the said notification [as amended by Notification No.
31/2017-Central Tax (Rate), dated 13-10-2017] as under :
(ix) “Governmental Authority” means an authority or a board or any oth-
er body, -
(i) set up by an Act of Parliament or a State Legislature; or.
(ii) established by any Government, with 90 per cent. or more par-
ticipation by way of equity or control, to carry out any func-
tion entrusted to a Municipality under Article 243W of the
Constitution or to a Panchayat under Article 243G of the Con-
stitution.
(x) “Government Entity” means an authority or a board or any other body
including a society, trust, corporation, -
(i) set up by an Act of Parliament or State Legislature; or
(ii) established by any Government, with 90 per cent. or more par-
ticipation by way of equity or control, to carry out a function
entrusted by the Central Government, State Government, Un-
ion Territory or a local authority.”.
13. The term ‘original work’ has not been defined under the said notifi-
cation but has been defined in Notification No. 12/2017-Central Tax (Rate), dated
28-6-2017 which also can be used in the context of this notification as both deal
with the taxation of services and reads as under :
(zs) Original work means all new constructions :
(i) all types of additions and alterations to abandoned or dam-
GST LAW TIMES  16th July 2020  163