MDE is a fully owned subsidiary of Mekorot, the national water company of Israel which is fully owned by the Government of Israel.ġ.3. Maharashtra Jeevan Pradhikaran (hereinafter referred as MJP) has appointed Mekorot Development & Enterprise Ltd, the applicant (MDE) as a consultant for study, survey, drafting and formation of Water Supply Master Plan (WSMP) to address the water drought problem in the Marathwada region and assist the Government of Maharashtra (GOM) to make a comprehensive strategy to solve the Marathwada (Aurangabad division) Water Crisis permanently.ġ.2. The submissions made by the applicant are as under:-ġ.1. FACTS AND CONTENTION – AS PER THE APPLICANT Further to the earlier, henceforth for the purposes of this Advance Ruling, the expression ‘GST Act’ would mean CGST Act and MGST Act.Ģ. Therefore, unless a mention is specifically made to any dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the MGST Act.
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If it is concluded from the above that the supplies made or proposed to he made by MDE to MJP qualifies for exemption then the consequent question is whether MDE requires to obtain registration under GST law?Īt the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. 12/2017- Central Tax Rate (Rate) dated ?ģ. Whether the work intended to he carried out hy MDE qualifies for exemption as per notification No. Whether MJP can he considered as ‘government entity’ under GST law?Ģ. Mekorot Development & Enterprise Ltd, the applicant, seeking an advance ruling in respect of the following questions.-ġ. The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 by M/s. However, other than the exempt services supplied under the impugned contract with MJP, if the applicant is engaged in supply of any taxable supply of goods or services or both, then the provisions of Section 22 of the CGST Act would come into play and it would be liable to obtain registration on attaining/crossing the threshold limit mentioned under Section 22 of the CGST Act, 2017.įULL TEXT OF THE ORDER OF AUTHORITY OF ADVANCE RULING, MAHARASHTRA
However, there is nothing forthcoming in the application made by the applicant that they are only rendering services to MJP, under the impugned contract, which has been held to be exempt under the provisions of Notification 12/2017 mentioned above and not supplying any other taxable goods or services or both. We agree with the applicant that it is not mandated to take GST registration based on the contract with MJP, since the services rendered are Exempt service. The applicant has submitted that it may not be mandated to take GST registration based on the contract with MJP, since the services rendered are Exempt service. Thus the applicant would be liable to obtain GST registration only if it supplies taxable good or services or both, in view of Section 22(1) mentioned above and in view of Section 23 (1) (a), no registration is required to be obtained by the applicant when it exclusively supplies goods or services or both that arc not liable to tax or wholly exempt from tax under the CGST Act, 2017 or under the IGST Act, 2017. Once installation has been done close Power ISO.In re Mekorot Development & Enterprise Ltd (GST AAR Maharashtra)Īs per Section 23 (1) (a) of the Central Goods and Services Tax Act, 2017, any person engaged exclusively in the supplying of goods or services or both that are not liable to tax or wholly exempt from tax under this act or under the IGST Act, 2017 is not liable for registration.Open up the extracted folder and run setup.All errors have been fixed whereas many enhancements have been done.dmg as well as wim file support has been improved.All kind of CDDB information from can be easily read.Bootable USB drives for Linux can also be created.Different features like clipboard copy/paste, drag/drop, context menu, shell integration and many others are added.
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