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TMI Blog2019 (2) TMI 64X X X X Extracts X X X X X X X X Extracts X X X X ..... the Indian Constitution, thus qualifying the admissibility criterion. It has also been categorically stated by the applicant that the said services to be provided to Chhattisgarh Housing Board does not involve any transfer/sale of any goods - the said services provided by the applicant to Chhattisgarh Housing Board qualifies being placed under the category of services as stipulated under Notification No. 12/2017-State Tax (Rate) No. F-10-43/2017/CT/V(80), Naya Raipur, Dated 28.06.2017 and hence is exempt. - STC/AAR/06/2018 - - - Dated:- 5-12-2018 - SHRI S.K. BUXY AND SHRI RAJESH KUMAR SINGH, MEMBER PROCEEDINGS [U/s 98 of the Chhattisgarh Goods Services Tax Act, 2017 (hereinafter referred to as CGGST Act, 2017)] Sub :- Chhattisgarh GST Act, 2017 - Advance Ruling U/s 98 - Regarding the GST rates applicable in case of supply of services to Solid waste management, Garbage Collection, Disposal, Water Supply, Cleaning of Colony. Read :-Application dated 08-09-2018 from Shri Dhananjay Kumar Singh, H.N -13, Sanyasi Para, Khamtarai, Raipur, Chhattisgarh 492001 PROCEEDINGS [U/s 98 of the Chhattisgarh Goods Services Tax Act, 2017 (hereinafter referred to a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tisgarh Housing Board Act, 1972 (No. 3 of 1973). After formation of the State of Chhattisgarh in November 2000, Housing Board was one among the several Boards and Corporations liquidated by the Government. Later, however, the Government in 2004 revised its earlier decision and formed Chhattisgarh Housing Board vide Notification No. 177/3236/32/2003, dated 12/12/2004. Chhattisgarh Housing Board is the main arm of the Government of Chhattisgarh for giving effect to its Housing Board schemes and on implementing the Government s schemes under social housing. II. Since CGHB is a board constituted in terms of Chhattisgarh Housing Board Act which carries out functions entrusted by the State Government, the same would qualify as per the definition of Government entity . III. Further CGHB is also engaged in performing various functions required to be performed by Municipality under article 243W of the Constitution like slum improvement, up gradation and also facilities like solid waste management, Water supply for domestic purpose etc. till the time the developed areas are officially handed over to the local authority for maintenance. IV. The above view is supported by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tive Society, Lalbagh, Lalbagh Double Gate Road, Bengaluru, Karnataka in case no. KAR ADRG 18/2018, order dated 06-08-2018 = 2018 (9) TMI 1037 - AUTHORITY FOR ADVANCE RULINGS, KARNATAKA as pronounced by Authority for Advance Ruling, Karnataka, wherein it was ordered that the services of maintenance of parks provided by the society to the State Government, Central Government or a Local Authority (including BBMP) or a Government Authority, not involving transfer of property in goods either as component of a works contract or a composite supply is covered under entry No. 3 of the Notification No. 12/2017 Central Tax (Rate) dated 28-6-2017 and hence exempt. II. So the pure service contracts awarded by the Chhattisgarh Housing Board (CGHB) to them for providing services in relation to Solid waste management, water supply operations, Garbage Collection door to door and disposal, Cleaning of colony i.e. garden, street, and open area, drainage system, sewerage cleaning of water tank (all UG Sump Over head tank), cleaning of common area of residential area developed by Chhattisgarh Housing Board comes under Indian Constitution s Article 243W and Twelfth Schedule services in relatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ture work order to be solely provision of services, and no supply of goods has been mentioned. This gets further clear from the invoices submitted to the Chhattisgarh Housing Board. Thus it is evident from the work order itself that the same is solely for provision of service and no supply of good is involved. Following two points needs ascertainment in order to determine the applicable tax rate on the impugned services to be provided by the applicant:- i. Whether the Authority issuing work order to the applicant i.e. Chhattisgarh Housing Board is an established Governmental Board under State or Central Government or not; and ii. Whether the service supplies to be provided by the applicant falls under public utility services enumerated under 12th schedule, Article 243W of the Indian Constitution or not. 5.4 In this context, it is observed that Chhattisgarh Housing Board has been incorporated under Section 3 of the Chhattisgarh Housing Board Act, 1972; vide State Governments Notification No. 177/3236/32/2003, dated 12-02-2004. Section 4 of concerned Act provides for the Constitution of following post in the Board - Constitution of Board - The Board shall co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 APPENDIX-3 Twelfth Schedule [Article 243W of the Constitution (Seventy-Fourth Amendment) Act, 1992] 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 handicapped an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... overnment by way of any activity in relation to any function entrusted to a Panchayat under Article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution. On the above basis, we come to the considered conclusion that the said services provided by the applicant to Chhattisgarh Housing Board qualifies being placed under the category of services as stipulated under Notification No. 12/2017-State Tax (Rate) No. F-10-43/2017/CT/V(80), Naya Raipur, Dated 28.06.2017 and hence is exempt. In view of the deliberations and discussions as above, we pass the following order:- ORDER (Under section 98 of the Chhattisgarh Goods and Services Tax Act,2017) No. STC/AAR/06/2018 Raipur, Dated 05.12.2018 The ruling so sought by the Applicant is accordingly answered as under:- In terms of Notification No. 12/2017-State Tax (Rate) No. F-10-43/2017/CT/V(80), Naya Raipur, Dated 28.06.2017, Serial No. 3, Chapter 99 :- (i) Supply of Services of Colony maintenance work to C.G. Housing Board Colony, Sector 29, Naya Raipur with regard to solid waste management, water supply operation, garbage collect ..... X X X X Extracts X X X X X X X X Extracts X X X X
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