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TMI Blog2018 (12) TMI 894X X X X Extracts X X X X X X X X Extracts X X X X ..... n is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the MGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act / MGST Act would be mentioned as being under the "GST Act". 02. FACTS AND CONTENTION - AS PER THE APPLICANT The submissions, as reproduced verbatim, could be seen thus- Statement of relevant facts having a bearing on the questions raised a. J.J. College of Architecture consultancy cell was formed as per the guidelines of the council of Architecture which is statutory body under the act of Parliament and University of Mumbai. The Government of Maharashtra has permitted JJ to render services of Architecture. b. JJ provides services to only to Government bodies, State corporations and PSUs in relation to comprehensive architecture services that include project design, structural design, MEP design, drawings, study reports, etc. c. Currently, JJ has entered into an agreement with Municipal Corporation of Greater Mumbai (MCGM) for an upcoming project of establishment & development of 'textile Mu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relation to any function entrusted to panchayat under article 243G of the constitution or in relation to any function entrusted to a municipality under article 243W of the constitution. c. In order to claim above mentioned exemption, the service provided to MCGM must be pure service i.e. no involvement of works contract. d. The agreement entered by JJ and MCGM has been registered after payment of stamp duty with government of Maharashtra under article 63/63 as work contact agreement as advised by MCGM. e. Moreover establishment & development of museum and recreation ground is not considered as function entrusted to municipality under Article 243 W of the Constitution. Since establishment & development of museum and recreation ground is not a function listed in twelfth schedule to be read with article 243W of the constitution. Thus, in our view based on the above facts, JJ is required to charge CST on the consultancy services rendered to MCGM for the above project work under the GST laws. 03. CONTENTION - AS PER THE CONCERNED OFFICER The submission, as reproduced verbatim, could be seen thus- Please find required information of Advance Ruling Application No.54 in the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re is an institution of repute, located in Mumbai. We find that the Architecture Consultancy Cell of the applicant college has entered in to an agreement with the Municipal Corporation of Greater Mumbai (MCGM) to provide comprehensive architecture service and project management service that includes architecture service and MEP design, reviewing tender documents for inviting contractors, site supervision and certifying bills of contractors, paid by MCGM in respect of an upcoming project of establishment and Development of a 'Textile Museum' in Mumbai. The project involves heritage restoration and adoptive use of various structures such as textile museum, library building, back office for support staff, shopping area to be leased out to various State Government authorities for showcase of textiles, Auditorium, underground parking, public plaza landscape area, etc. We also find that the applicant has stated that the agreement entered into by JJ and MCGM has been registered after payment of stamp duty with the Government of Maharashtra under Article 63/ 63, as Works Contract Agreement as advised by MCGM. We find that the applicant's main query is whether in view of the above facts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pon Municipalities, subject to such conditions as may be specified therein, with respect to- (i) the preparation of plans for economic development and social justice; (ii) the performance of functions and the implementation of schemes as may be entrusted to them including those in relation to the matters listed in the Twelfth Schedule; (b) the Committees with such powers and authority as may be necessary to enable them to carry out the responsibilities conferred upon them including those in relation to the matters listed in the Twelfth Schedule. We further find that the Twelfth Schedule (Article 243W of the Constitution (Seventy-Fourth Amendment) Act, 1992) reads as under: 1. Urban planning including town planning. 2. Planning of land- use and construction of buildings. 3. Planning for economic and social development. 4. Roads and bridges. 5. Water supply for domestic, industrial and commercial purposes. 6. Public health, sanitation conservancy and solid waste management. 7. Fire services. 8. Urban forestry, protection of the environment and promotion of ecological aspects. 9. Safeguarding the interests of weaker sections of society, including the handicappe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the applicant also in their submission have clearly stated that the subject agreement has been registered after payment of stamp duty with the Government of Maharashtra under Article 63/63 as Works Contract Agreement as advised by MCGM. Thus in view of the facts and documentary evidences and submissions made by the applicant in respect of registration under Stamp Act as Works Contract Agreement, we are constrained to find that the services being provided by the applicant to MCGM are in the nature of Works Contract Services and therefore they would in no way be eligible for exemption under Sr. No. 3 of Notification No. 12/2017-CT (Rate) dated 28.06.2018, in respect of pure services. In view of submissions made by the jurisdictional officer and registration of agreement between the applicant and MCGM as works Contract Agreement as per advice of MCGM and as a result themselves stating that of the services provided by the applicant to be of the nature of Works Contract Services, we do not find the need to go into their other agreements in respect of claims of exemption under Sr.No. 3 of Notification No. 12/2017-CT(Rate) dated 28.06.2018, as pure services. 05. In view of the ex ..... 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