Page 125 - GSTL_20th August 2020_Vol 39_Part 3

2020 ] IN RE : SRI SATYA SAI WATER SUPPLY PROJECT BOARD 339
Answer : Affirmative.
Question : Can we file GST ITC-02 return and transfer unutilised ITC
from Vizianagaram, Andhra Pradesh unit to Bengaluru,
Karnataka Unit?
Answer : Affirmative.

_______

2020 (39) G.S.T.L. 339 (A.A.R. - GST - A.P.)

BEFORE THE AUTHORITY FOR ADVANCE RULING UNDER GST,
ANDHRA PRADESH

S/Shri D. Ramesh, Member (State Tax) and M. Sreekanth,
Member (Central Tax)
IN RE : SRI SATYA SAI WATER SUPPLY PROJECT BOARD
AAR No. 01/AP/GST/2020, dated 17-1-2020
Operation and Maintenance Services - Pure Services - Contractor
responsible for “Operation and Maintenance” of plant such as engaging of
labour, supervisors to oversee the labour and managers for overall supervision
along with amenities, tools & tackles provided for all the above personnel like
vehicle, office establishment, etc., while applicant would ensure uninterrupted
power supply and supply of material/spares as and when necessitated by the
Contractor - Thus services provided by Contractor are pure services of “Opera-
tion and Maintenance” of plant devoid of any supply of material or goods in
the due process - Said services fall under Sl. No. 25, Heading 9987 “Mainte-
nance repair and installation (except construction) Services” attracting tax rate
of 18% (CGST 9% + SGST 9%) under Notification No. 11/2017-C.T. (Rate). [para
7]
Governmental Authority - Applicant although constituted by Gov-
ernment of Andhra Pradesh having only 77% of Government control falling
short of qualifying mark of 90% in terms of equity or control - Even the cost of
operation and maintenance of the water supply scheme contributed at a ratio
of 70% by State Government, while 30% of the cost is borne by applicant from
water charges collected from users - Hence applicant not fits in the category of
‘governmental authority’ under Section 2(16) of Integrated Goods and Services
Tax Act, 2017 or as defined vide Notification No. 31/2017-C.T. (Rate). [para 7]
Ruling in favour of department
REPRESENTED BY : Shri Kailash Nath P.S.S., Advocate, 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. Sri Satya Sai
Water Supply Project Board, (hereinafter referred to as applicant), registered un-
der 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
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