Page 209 - GSTL_3rd September 2020_Vol 40_Part 1

2020 ] IN RE : VISHWANATH PROJECTS LTD. 143
(c) A residential complex predominantly meant for self-use or the use
of their employees or other persons specified in paragraph 3 of the
Schedule III of the Telangana Goods and Services Tax Act, 2017.
Further, vide Notification No. 31/2017-Central Tax (Rate), dated 13-10-2017 vide
G.O.Ms No. 253, Revenue (CT-II) Department, dated 23-11-2017, Government of
India substituted the word “Central Government, State Government, Union Ter-
ritory, a local authority, a Governmental Authority or a Government Entity” in
place of ‘Central Government, State Government, Union Territory, a local author-
ity or a Governmental Authority’.
Now, we examine the question that the Applicant Contractee i.e. M/s.
Odisha Power Transmission Corporation Limited, Janapath, Bhubaneswar is a
Government Entity or not?
As per Notification No. 31/2017-Central Tax (Rate), dated 13-10-2017 vi-
de G.O.Ms No. 253, Revenue (CT-II) Department, dated 23-11-2017, Government
Entity is defined as under :
“Government Entity” means an authority or a board or any other body in-
cluding a society, trust, corporation.
(i) Set up by an Act or Parliament or State Legislature; or
(ii) Established by any Government, with 90 per cent or more par-
ticipation by way of equity or control, to carry out a function
entrusted by the Central Government, State Government, Un-
ion Territory or a local authority.
It is evident from the website of OPTCL it is understood that with the enactment
of the Electricity Act, 2003, the Government of Orissa through notification of a
Transfer Scheme transferred the transmission business of GRIDCO and vested
the same with OPTCL with effect from 1-4-2005. OPTCL, registered on 29th
March, 2004 under the Companies Act, 1956, is a wholly owned Government
Company. Under the Transfer Scheme, OPTCL has been notified as the State
Transmission Utility (STU) and is also mandated to discharge the State Load
Dispatch functions. Under the provisions of the Electricity Act, 2003, OPTCL is a
deemed transmission licensee. It undertakes the activities of transmission of elec-
tricity in the State of Orissa under regulatory control of Orissa Electricity Regula-
tory Commission (OERC) and also in compliance of the provision of the Orissa
Electricity Reform Act, 1995 and Electricity Act, 2003. Thus, M/s. Odisha Power
Transmission Corporation Limited falls under the domain of Government entity
in terms of the provisions of Not. No. 11/2017-C.T., dated 28-6-2017 (as amend-
ed).
Now we examine the applicability of Tax rate prescribed under Entry
No. (vi) Sl. No. 3 of Notification No. 11/2017-C.T., dated 28-6-2017 is applicable
to the services rendered by the applicant to OPTCL.
It is noticed that the applicant is engaged in execution of works awarded
by M/s. Odisha Power Transmission Corporation Limited, Janapath, Bhubanes-
war as detailed in Para above. The works under discussion have been undertak-
en to execute/implement for Erection, Testing and Commissioning of 51 nos.
33/11 kv Sub-station and Associated Lines on EPC contract basis with complete
facilities within the jurisdiction of DISCOM SOUTH CO in the districts of
Ganjam, Gajapati, Kandhamal, Koraput, Malkangiri, Rayagada, Boudh and Nab-
arangput under Package-2 of Phase-III, ODDSSP.
As per Section 2 of CGST Act, 2017 and TGST Act, 2017 defines “works
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