Page 192 - GSTL_23rd July 2020_Vol 38_Part 4

558 GST LAW TIMES [ Vol. 38
raised in question 7 of the advance ruling application, wherein the Appellant had
asked as to being a part of the Ministry of Defence, Government of India, wheth-
er the following notifications are applicable to our organisation and what shall be
the impact of such notifications :-
(a) Notification No. 2/2018-Central Tax (Rate), in relation to services by
an arbitrator or an advocate to our organisation.
(b) Notification No. 3/2018-Central Tax (Rate), in relation to services
supplied by our organisation by way of renting of immovable prop-
erty to a person registered under the Central Goods and Services
Tax Act, 2017.
(c) Notification No. 36/2017-Central Tax (Rate), in relation to payment
of tax on reverse charge mechanism on sale of used vehicles, seized
and confiscated goods, old and used goods, waste and scrap to a
GST registered person.
The AAR, Maharashtra answered in the negative for all the three aforementioned
sub-questions of question No. 7 of the application by contending that the notifi-
cations are not applicable to Ordnance Factory Bhandara since it is not “Gov-
ernment”.
114. The Appellant has contended the aforementioned ruling of the
AAR on the basis of facts and explanations given for Question No. 1 that Ord-
nance Factory Bhandara is indeed “Government” and hence all the three afore-
mentioned notifications in Question No. 7 to the application should be applicable
to Ordnance Factory Bhandara.
115. In this regard, we are of the opinion that since the Appellant has
been held to be “the Central Government” as per the discussions and findings
carried out hereinabove, hence all the three aforementioned notifications in
Question No. 7 to the application should be applicable to Ordnance Factory
Bhandara.
116. Now, before going into the operative part of the Order, it would be
much providential to summarize the above discussions and findings in the tabu-
lar form, which is being inserted hereinunder :

Questions asked by the Discussions and Findings
Appellant
1. Being a part of the Ministry On perusal of the submissions made by the
of Defence, Government of Appellant, it is observed that they are ful-
India, whether our organiza- filling all the conditions stipulated for the
tion Ordnance Factory Central Government, provided under clause
Bhandara is liable to pay (8) of Section 3 of the General Clauses Act,
GST on the following sup- 1897 read with Article 53 & Article 77 of the
ply of services :- Constitution of India. Since, the Appellant is
(a) Liquidated damages de- functioning under the Department of the De-
ducted from the pay- fence Production, Ministry of Defence, Gov-
ments to be made to ernment of India, and all its activities includ-
suppliers in case of de- ing administrative, executive, etc. are carried
layed delivery of goods out for and on behalf of the President of In-
or services. dia, the facts which have been established by
the various documents like the Appointment
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