Page 70 - GSTL_13th August 2020_Vol 39_Part 2

156 GST LAW TIMES [ Vol. 39
cant in Contract Agreement - No component of supply of goods - Supply clas-
sifiable as pure services - APPRED formulated by Government of Andhra Pra-
desh and function directly under Ministry of Panchayat Raj & Rural Devel-
opment - APPRED qualifies as to be a technical wing of Department of Pan-
chayat Raj & Rural Development of State Government - Services rendered are
covered under Eleventh Schedule to Constitution of India - Services provided
exempted under Sl. No. 3 of Notification No. 12/2017-C.T. (Rate) as amended
by Notification No. 32/2017-C.T. (Rate) and Sl. No. 3 (Chapter 99) of Table
mentioned in G.O. Ms. No. 588-(Andhra Pradesh) State Tax (Rate) - Articles
243G and 243W of Constitution of India. [para 6]
Ruling in favour of assessee
REPRESENTED BY : M/s. Rajvanshi & Associates, for the Assessee.
[Order]. - The present application has been filed u/s. 97 of the Central
Goods & Services Tax Act, 2017 and AP Goods & Services Tax Act, 2017 (herein-
after referred to CGST Act and APGST Act respectively) by M/s. Consulting En-
gineers Group Limited, (hereinafter referred to as applicant), registered under
the Goods & Services Tax.
2. The provisions of the CGST Act and APGST Act are identical, except
for certain provisions. Therefore, unless a specific mention of the dissimilar pro-
vision is made, a reference to the CGST Act would also mean a reference to the
same provision under the APGST Act. Further, henceforth, for the purposes of
this Advance Ruling, a reference to such a similar provision under the CGST or
APGST Act would be mentioned as being under the GST Act.
3. Brief facts of the case :
(1) M/s. Consulting Engineers Group Limited (hereinafter referred to as
‘CEG’ or the ‘Applicant’) is a Company registered under the Compa-
nies Act, 1956 and registered with Registrar of Companies as “Con-
sulting Engineering Group Limited” vide CIN :
U74140RJ1991PLC006329 with its Registered Office at 7th Floor, B-
11(G), Industrial Area, Malviya Nagar, Jaipur-302017 and having its
Branch Office in Andhra Pradesh vide GSTIN 37AAACC7519B1ZZ,
having its Principle place of Business at Bye Pass Road, Door No.
76-13-99/5, Beside Bashyam School, Jojinagar, Vijayawada, Krishna,
Andhra Pradesh, 520012.
(2) Andhra Pradesh Panchayat Raj Engineering Department (hereinaf-
ter referred to as APPRED) set up by an act of Parliament and head-
ed by the Commissioner of Panchayat Raj, the Department of Pan-
chayat Raj and Rural Development is responsible for planning and
execution of programs for rural development. The main functions of
the Department are as follows :
• Implement schemes for rural development
• Improve the coverage and quality of infrastructure facilities
in rural areas
• Make provision to provide clean drinking water
• Execute minor irrigation and poverty alleviation programs
(3) The Department is implementing several schemes to improve living
conditions of people in rural areas and to create economic aware-
ness in rural areas. Some of these schemes include
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