Dee Vee Projects Ltd, In re - Taxpublishers.in

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The Tax Publishers 2023 TaxPub(GST) 81 (AAR-Chhatt) : (2023) 109 ITPJ (G) 0685 IN THE AUTHORITY FOR ADVANCE RULING, CHHATTISGARH SONAL K. MISHRA & RAJESH KUMAR SINGH, MEMBER In re Dee Vee Projects Ltd., STC/AAR/03/2022 27 May, 2022 ORDER PROCEEDINGS [U/s 98 of the Chhattisgarh Goods & Services Tax Act, 2017 (herein- after referred to as CGGST Act, 2017)] M/s. DEE VEE PROJECTS LIMITED (here in after referred to as the applicant), [hereinafter also referred to as the applicant has filed an application under section 97 of the Chhattisgarh Goods & Services Tax Act, 2017 dated 02-2-2022 enclosing duly filled in Form ARA-01 (the application form for Advance Ruling) along with certain annexure and attachment seeking advance, in respect of the following questions: -- For the purpose of ascertaining the rates of GST applicable on their projects as per the applicable notifications (Notification No. 20/2017, 24/2017, 31/2017, 1/2018 and 15/2021) issued by the CBEC from time to time, to seek clarification regarding the following issues: (i) That, the Act has not defined the terms Central Government, State Government'', Union Territory and Local Authority and accordingly request to define the said terms. Further in this regard, we seek clarification as to whether corporations and departments working under various Ministries of Central Government State Governments and UTs will form part of Central Government/ State Government/Union territory or Local Authority? SUBSCRIBE FOR FULL CONTENT

The Tax Publishers 2023 TaxPub(GST) 81 (AAR-Chhatt) : (2023) 109 ITPJ (G) 0685

IN THE AUTHORITY FOR ADVANCE RULING, CHHATTISGARH

SONAL K. MISHRA & RAJESH KUMAR SINGH, MEMBER

In re Dee Vee Projects Ltd.,

STC/AAR/03/2022

27 May, 2022

ORDER

PROCEEDINGS

[U/s 98 of the Chhattisgarh Goods & Services Tax Act, 2017 (herein- after referred to as CGGST Act, 2017)]

M/s. DEE VEE PROJECTS LIMITED (here in after referred to as the applicant), [hereinafter also referred to as the applicant has filed an application under section 97 of the Chhattisgarh Goods & Services Tax Act, 2017 dated 02-2-2022 enclosing duly filled in

Form ARA-01 (the application form for Advance Ruling) along with certain annexure and attachment seeking advance, in respect of the following questions: --

For the purpose of ascertaining the rates of GST applicable on their projects as per the applicable notifications (Notification No. 20/2017, 24/2017, 31/2017, 1/2018 and 15/2021) issued by the CBEC from time to time, to seek clarification regarding the following issues:

(i) That, the Act has not defined the terms Central Government, State Government'', Union Territory and Local Authority and accordingly request to define the said terms. Further in this regard, we seek clarification as to whether corporations and departments working under various Ministries of Central Government State Governments and UTs will form part of Central Government/ State Government/Union territory or Local Authority?