Page 181 - GSTL_27th August 2020_Vol 39_Part 4

2020 ] SUBJECT INDEX 499
of goods by road and issues consignment note, by whatever named
called - Assessee providing services in relation to transport of goods by
road, and also issuing consignment notes for such transactions - Assessee
to be considered as Goods Transport Agency (GTA) - Services covered
under SAC 996511 as ‘Land Transport Services of Goods’ - Services
chargeable to GST at 5% under Serial No. 9(iii) of Notification No.
11/2017-C.T. (Rate) provided that credit of input tax credit charged on
goods and services used in supplying services not taken - GST Rate of
12% applicable provided that goods transport agency opted to pay
Central Tax @ 6% under this entry on all services of GTA supplied by it -
Since third party transporter not charging any GST on services supplied
by it to assessee, assessee cannot avail input tax credit in this respect — In
Re : Posco India Steel Distribution Centre Pvt. Ltd. (A.A.R. - GST - Mah.) ............ 72
Government Authority - Applicant being a society registered under MP
Societies Registrikaran Act, 1973 and having its own governing body
being presided over by Chief Minister of State of Madhya Pradesh, not
falls within the definition of Government or local Authority - However,
the applicant falls within the ambit of definition of Government Entity as
defined under clause (zfa) of Notification No. 12/2017-C.T. (Rate) — In
Re : Atal Bihari Vajpayee Institute of Good Governance & Policy Analysis (A.A.R. - GST -
M.P.) ......................................... 430
— Tirupati Smart City Corporation Limited (TSCCL) created by Andhra
Pradesh Government as a Special Purpose Vehicle (SPV) where State
Government and Tirupati Municipal Corporation having 50:50 equity
share holding - Complete control wielded by the Government - Hence,
Tirupati Smart City Corporation Limited squarely falls under the
definition of “governmental authority” as per explanation to clause (16)
of Section 2 of Integrated Goods and Services Tax Act, 2017 — In Re : Zigma
Global Environ Solutions Pvt. Ltd. (A.A.R. - GST - A.P.) ................... 182
Government entity - APSPDCL and AEPDCL are Government Companies,
i.e., wholly owned by the Government of Andhra Pradesh, 100% share
capital being held by Government of Andhra Pradesh in the name of
Hon’ble Governor of Andhra Pradesh - Hence, APSPDCL and AEPDCL
covered under the definition of Government entities as per Notification
No. 31/2017-C.T. (Rate) — In Re : GVS Projects Pvt. Ltd. (A.A.R. - GST - A.P.) ..... 251
— Government of Andhra Pradesh including its nominees having 100% of
shareholding and thus Andhra Pradesh Industrial Infrastructure
Corporation Ltd. (APIIC) covered under the definition of ‘Government
Entity’ under para 4 of clauses (ix) & (x) of Notification No. 11/2017-C.T.
(Rate) as amended by Notification No. 31/2017-C.T. (Rate) — In Re : DEC
Infrastructure and Projects (I) Pvt. Ltd. (A.A.R. - GST - A.P.) ................ 349
— Government of Andhra Pradesh including its nominees having 100% of
shareholding and thus Andhra Pradesh Industrial Infrastructure
Corporation Ltd. (APIIC) covered under the definition of ‘Government
Entity’ under para 4 of clauses (ix) & (x) of Notification No. 11/2017-C.T.
(Rate) as amended by Notification No. 31/2017-C.T. (Rate) — In Re : KPC
Project Ltd. (A.A.R. - GST - A.P.) ............................. 366
Governmental Authority - Applicant although constituted by Government
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
GST LAW TIMES  27th August 2020  181