Page 168 - GSTL_16th July 2020_Vol. 38_Part 3

406 GST LAW TIMES [ Vol. 38
of business and it is immaterial whether it is done for a pecuniary benefit, and
any activity done in connection with or incidental or ancillary to such activity is
also included in the scope of ‘business’.
15. Thus, the applicant in the course of providing work contract service
to M/s. Railtel Corporation of India Ltd. (on behalf of M/s. Bharat Broadband
Network Ltd.) is involved in the laying of trenches and laying optical fiber cables
(goods) through which they are providing/supplying internet connectivity to the
gram panchayats. However, it cannot be construed that the optical fiber cables
laid underground are meant predominantly for use other than for commerce,
industry, or any other business or profession as stated by the applicant. Thus, the
resultant structure that has arisen under the ground in the form of optical fiber
cables due to the work executed by the applicant can be used for commerce, in-
dustry, or any other business or profession. Hence the fourth condition men-
tioned at Para-14 above is not satisfied. Therefore, we are of the view that the
contract in question does not satisfy the conditions envisaged in 3(vi) of Notifica-
tion No. 24/2017-Central Tax (Rate), dated 21-9-2017.
16. In view of the above facts, we come to the conclusion that the work
done by the applicant under the contract with M/s. Railtel Corporation of India
Ltd. does not fall under the Notification No. 24/2017-Central Tax (Rate) Sr. No.
3(vi)-Construction Service of Original Work to Government Authority.
17. In view of the foregoing, we rule as under -
RULING
18. The Contract of the applicant M/s. Shree Hari Engineers and Con-
tractors with M/s. Railtel Corporation of India Ltd. does not fall under the Noti-
fication No. 24/2017-Central Tax (Rate) Sr. No. 3 (VI)-Construction Service or
Original Work to Government Authority for the reasons discussed hereinabove.

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2020 (38) G.S.T.L. 406 (A.A.R. - GST - Mah.)
BEFORE THE AUTHORITY FOR ADVANCE RULING UNDER GST,
MAHARASHTRA
Ms. P. Vinitha Sekhar, Member (Central Tax) and Shri A.A. Chahure,
Member (State Tax)
IN RE : SECURITY PRINTING AND MINTING
CORPORATION OF INDIA LTD.
Order No. GST-ARA-46/2019-20/B-20-Mumbai, dated 25-2-2020
in Application No. 46
Polyester Film - Heat Activated Ultra-Violet (HAUV) Polyester Film
with Adhesive Coating and UV Printing - Subject product nothing but a self-
adhesive film which is able to stick permanently to paper and classifiable un-
der Heading 3919 of GST Tariff - Said goods during import being classified
under Heading 3919 ibid and the same having been accepted by applicant,
change of classification cannot be applied for by them. [paras 5.5, 5.7, 7]
Ruling in favour of department
GST LAW TIMES  16th July 2020  168