PDCOR’S PROJECT MANAGEMENT SERVICES TO JAIPUR DEVELOPMENT AUTHORITY EXEMPT FROM GST, RULES RAJASTHAN AAR

PDCOR’S PROJECT MANAGEMENT SERVICES TO JAIPUR DEVELOPMENT AUTHORITY EXEMPT FROM GST, RULES RAJASTHAN AAR

RAJASTHAN AUTHORITY FOR ADVANCE RULING

GOODS AND SERVICES TAX

Case Title- M/s PDCOR Limited

(GST AAR RAJASTHAN)

Advance Ruling No.RAJ/AAR/2018-19/13

Date of Judgment/Order- 25th August 2018

IMPORTANT PARAGRAPHS

The Issue raised by M/s PDCOR LIMITED (hereinafter referred as the applicant also) is fit to pronounce advance ruling as it falls under ambit of the Section 97 (2) (a), it is given as under:
(a) applicability of a notification issued under the provisions of this Act;
(b) determination of the liability to pay tax on any goods or services or both;

Further, the applicant being a registered person, GSTIN is 08AABCP4431G1ZN, as per the declaration given by him in Form ARA-01, the issue raised by the applicant is neither pending for proceedings nor proceedings were passed by any authority. Based on the above observations, the application is admitted’ to pronounce advance ruling.

Para No. 1. SUBMISSION OF THE APPLICANT:
(a) The applicant having Goods and Service Tax (GST) Registration Number 08AABCP4431G1ZN is a joint venture company (50:50) of IL & FS and Government of Rajasthan.
(b) Jaipur Development Authority (JDA) Government of Rajasthan has signed a Memorandum of Agreement (MoA) dated 1-9-2017 for a period of 12 Months for “Project Management Consulting Services (PMCs) for Rejuvenation of Amanishah Nallah (Dravyavati River), Jaipur, Rajasthan including Area Development.” (herein after referred as the project also)
(c) The applicant will provide PMC services to JDA regarding the works being carried out by TATA Projects Ltd. in relation to “Rejuvenation of Amanishah Nallah (Dravyavati River), Jaipur”. The agreement between TATA Projects Ltd. and JDA was executed on 18** of March, 2016.
(d) In this instant case, the applicant is concerned whether the PMC services to JDA for Rejuvenation of Amanishah Nallah (Dravyavati River), Jaipur will attract GST or will be exempt from GST as per Serial No. 3 of CGST Notification No. 12/2017 dated 28″ of June,2017?.

RULING

1. The PMC Services provided by M/s PDCOR Ltd. to the JDA in the “Project Management Consulting Services (PMCs) for Rejuvenation of Amanishah Nallah (Dravyavati River), Jaipur” are correctly classified under SAC Code 9983.
2. Jaipur Development Authority (JDA) is a Governmental Authority.
3. The PMC Services provided by M/s PDCOR Ltd. to JDA under the «”Project Management Consulting Services (PMCs) for Rejuvenation of Amanishah Nallah (Dravyavati River), Jaipur awarded to them vides their MOA dated: 01.09.2017 are covered under SI. No.3 of GST under Notification 12 /2017 Central Tax (Rate) dated 28/06/2017 (Notification No. F.12 (56) FD/Tax/2017-Pt-I-50 Dated 29/09/2017 issued by the Government of Rajasthan.) and hence exempt from GST.