 member in place of Sri V. Srinivas, IRS, Additional Commissioner(Central Tax). Hence another notice was issued to the applicant to appear for Personnel Hearing on 20.01.2020. Authorised representative Sri. D. Dastagiri, Accountant appeared and reiterated the submissions already made in the application.
3 Heading 9954(Construc tion services) (vi) Services provided to the Central Government, State Government, Union Territory, a local authority or a governmental authority by way of construction, erection.
As can be seen from the above, SI.No. 3 (vi) (a) is the relevant entry to the present issue which prescribes GST rate of 12% (6% CGST + 6% SGST) in r/o services provided to the Central Government, State Government, Union Territory, a local authority, a Governmental Authority or a Government Entity by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession. Thus to attract rate of tax @12% under SI. No. 3(vi) (a), the specified service should primarily be provided to the Central Government/State Government/Union Territory/Local authority/Government Authority/ Government Entity and must be used for other than commercial, industrial, or any other business or professional activity.
We notice from the schedule concerning “Shareholding of Promoter” of the annual accounts of M/s TSSPDCL that 100% shares of the company were held by the Hon’ble Governor of Telangana. This clear indicates that the Government of Telangana have 100 percent control over TSSPDCL and thus TSSPDCL is evidently covered under the definition of “Government Entity”.
The Applicant is not entitled for the benefit of concessional rate of GST @12 % (6% CGST + 6% SGST) in respect of the works quoted in his application in terms of Not. No. 11/2017-CT (R) dated 28.06.2017 amended by Not. Nos. 20/2017-CT(R) dated 22.08.2017, 24/2017-CT (R) dated 21.09.2017 and Not. No. 31/2017-CT (R) dated 13.10.2017 etc. or any other concessional rate.
Whether a particular person is a Governmental authority or a Governmental Entity is to be decided in terms of the definition adduced under Not. No. 11/2017-CT (R) dated 28.06.2017 (as amended) by applying the facts of each case.
The impugned works are used commercial/business activities in view of the facts and circumstances as discussed above and accordingly the same are taxable under GST.
The applicable rate of tax is 18% (9% CGST + 9% SGST) for the services referred to by the Applicant.
(I honestly tried to make a TL;DR of this one but I couldn't explain my answer simply enough for my liking but I hope you read this anyway because I assume you're like me and actually do read what people say instead of going "TOO LONG DIDN'T READ HURR DURR" like so many NT's do online lol) 

It's difficult. That's for sure. On Internet text if I'm in a civil discussion I'll happily add a "TL;DR" read section.  On occasion I've cut off what I was saying half-way through an argument and in the middle of a long speech I'll stick in an easter egg, usually some gibberish or different topic I've started talking about, and if they catch out that I've said a bunch of bollocks at one point then I'll know that they're actually reading what I am saying in response.  You know? You can argue with a monkey but you're not gonna win, because they think they're always winning and always right. Give them an orange and they'll call it a banana and they will not let anyone convince otherwise. 

If I am in a conversation I make sure that if I interrupt people or I notice them open their mouths to speak but I keep on speaking I'll make sure to apologize for interrupting them and make sure to wrap up a point as quickly as I can. There are telltale signs you should watch out for in conversations, ques to know when you should stop talking and let them speak. When I am in a conversation I usually was the one who initiated it but I tend to not be the first one to speak. I'll bring up a topic and let them lead the conversation with me in verbal tow. You know? I start but they lead. It's easier, so much easier for me in fact to have and hold a conversation without the feeling that I'm speaking too much or overbearing.. Or then again maybe it's the fact that the people I have conversations with are like me, not in the sense they have autism but they like long conversation and can hold a topic for just as long as I can in response to whatever I say, they aren't ignorant and they aren't disinterested (If they were ignorant and disinterested in what I have to say I don't think they'd do the same thing I do in response, they'd probably try and cut the conversation short but they don't unless they really have to go and physically do something :P.) and I guess that's probably an even bigger contributing factor to the first one I mentioned. So maybe I'm not good at conversing either it's just the people I converse with are also not good at conversing so it makes a solid and fair mixture which benefits the participants in each conversation I hold with others. But I hope it's the former and I really am just good at conversing, or at least better than most with the issues we mostly face day to day with socialising and conversation :)

I don't talk often to people, not as much as some people so I don't feel it very often or I don't feel it at all so that could be a reason I am able to put up with the feeling. But if I want to prevent it I just have to extra careful with NT conversations as that's the only real method I have come up with so far, sorry I couldn't help any more than that.It's not properly diversified. If you have a vanguard account you can put the money in one of their target date mutual funds which will give you a S&amp;P 500 fund, an International stock fund, an International bond fund, and a domestic bond fund all in one mutual fund for a low expense ratio. Through TD Ameritrade you will be stuck trying to diversify and keep track of your allocation yourself which adds to your work load.

It's absolutely possible but it's not going to be as easy, and it's going to take a little more knowledge about funds and allocation to make it work for you. There won't be a good way to put it on autopilot.

If you open a vanguard fund you can set up an autopilot where it auto deducts an amount from your bank account each week and you don't have to touch a thing. I only log into my vanguard account about once per year at tax time to check things over and never have to make any changes. It's the easiest investment I've ever had.<filename>repositories/ExampleRepository.go
package repositories

import "github.com/Bareksa/rest-api-boilerplate/models"

type IExampleRepository interface {
	GetUser() [] models.User
}

type ExampleRepository struct {}

func (r *ExampleRepository) GetUser() (users []models.User) {
	users = []models.User{
		models.User{
			Username:  "robert",
			FirstName: "Robert",
			Age:       40,
		},
		models.User{
			Username:  "griesemer",
			FirstName: "griesemer",
			Age:       40,
		},
	}
	return
}&gt; Does this include pm's?

I don't know what you mean by this. If you are harassing people via PM, and we receive a report, then yes, this would fall under a violation of Rule 3. 

&gt; Also the "policing" what if we are trying to help new users adjust to the rules so they don't feel like everything they post is wrong? But more as suggestions so they feel welcome and just remind them on the posting rules so they can edit their discussions and what not?

More often than not, users provide incorrect information because they haven't kept up with rules updates or they've misinterpreted a rule. Just like we said in the PSA. We recognize that the majority of people are coming from a good place and want to help - but that doesn't make them correct, and providing incorrect / false information isn't helpful. 

&gt; Additionally, how are we supposed to know if someone if lying about their circumstances? I mean seriously.  Are we supposed to report to you the moderators and then get warned for "calling people out"?

No one has ever been warned for calling out when privately messaging the mod team. Calling out is a public behaviour. You aren't "supposed" (i.e., expected) to know if someone is lying. However, we have encountered people who were lying and they were brought to our attention by people politely modmailing to discuss concerns. 

&gt; I think it is ridiculous