Page 102 - GSTL_13th August 2020_Vol 39_Part 2

188 GST LAW TIMES [ Vol. 39
(e) Water supply for domestic, industrial and commercial purposes.
(f) Public health, sanitation conservancy and solid waste management.
(g) Fire services.
(h) Urban forestry, protection of the environment and promotion of eco-
logical aspects.
(i) Safeguarding the interests of weaker sections of society, including
the handicapped and mentally retarded.
(j) Slum improvement and upgradation.
(k) Urban poverty alleviation.
(l) Provision of urban amenities and facilities such as parks, gardens,
playgrounds.
(m) Promotion of cultural, educational and aesthetic aspects.
(n) Burials and burial grounds; cremations, cremation grounds; and
(o) Cattle pounds; prevention of cruelty to animals.
(p) Vital statistics including registration of births and deaths.
(q) Public amenities including street lighting, parking lots, bus stops
and public conveniences.
(r) Regulation of slaughter houses and tanneries.
Regarding, M/s. Tirupati Smart City Corporation Limited, it is submitted that
Andhra Pradesh Government has floated Tirupati smart city corporation limited
for the development of Tirupati as smart city as a Special Purpose Vehicle (SPV).
The SPV will be owned by the State Government and the Tirupati Municipal
Corporation on 50:50 ratio. The SPV will be governed by a board of directors and
is answerable to Union and State Governments, Tirupati Municipal Corporation
and all other stakeholders. The paid-up capital of the Special Purpose of Vehicle
will be Rs. 5 lakhs divided into 50,000 equity shares of Rs. 10/- each. This paid
up capital will be increased as and when the funds are released to the SPV. The
shareholding of Tirupati Smart City Corporation Limited is as under. (Copy of
AP Govt. GO is enclosed in the Annexure).
In the following cases the Hon’ble Advance Ruling Authority of Andhra
Pradesh has considered the definition of the “Government Authority” as per No-
tification No. 12/2017-Central [Tax] (Rate), dated 28-6-2017 as amended.
(1) M/s. Sealwel Corporation Private Limited, AAR No. 03/AP/GST/2019,
dated 30-1-2019 [2020 (32) G.S.T.L. 447 (A.A.R. - GST - A.P.)].
(2) M/s. GVS Projects Private Limited, AAR No. 04/AP/GST/2019, dated
30-1-2019 [2020 (32) G.S.T.L. 307 (A.A.R. - GST - A.P.)].
(3) Amaravathi Metro Rail Corporation Limited, AAR/AP/07(GST)/2018,
dated 2-7-2018 [2018 (18) G.S.T.L. 851 (A.A.R. - GST)
The findings and decisions taken by the Hon’ble AAR is squarely applicable to
the instant case of Tirupati Smart City Corporation Limited as the shareholding
and control is 100% by Government of AP.
From the above it is understood that Tirupati Smart City Corporation
Limited squarely falls under the definition of “governmental authority” as per
explanation to clause (16) of Section 2 of the Integrated Goods and Services Tax
Act, 2017 (13 of 2017).

GST LAW TIMES  13th August 2020  102