2019 (6) TMI 1013

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..... y using rill stones) and labour services of clearing the truck path in forests. Applicant requested advance ruling on the following: (i) Whether the supply of providing labour services for setting up fire lines in forests to protect forest from catching fire which cause damages to forest, labour services for plantation of trees in forests, labour services for rill / river maintenance (rill bank protection by using rill stones), labour services of clearing the truck path in forests is included in exempted services in Notification No.12/2017- Central Tax (Rate) dated 28-06-2017 or any other related notification. (ii) If the above supply of service not included in any exemption notifications as per Question No.1, the rate of goods and se .....

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..... Union territory or local authority or a Governmental authority or a Government entity by way of any activity in relation to any function entrusted to a Panchayath under Article 243G of the Constitution or in relation to any function entrusted to a Municipality under Article 243W of the Constitution, is exempted from Goods and Services Tax vide Notification No.12/2017-Central Tax (Rate) dated 28-06-2017 as amended by Notification No.02/2018 Central Tax (Rate) dated 25-01-2018. The functions entrusted to a municipality under the Twelfth Schedule to Article 243W of the Constitution are as under: (a) Urban planning including town planning. (b) Regulation of land-use and construction of buildings. (c) Planning for economic and social .....

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..... ll / river maintenance (rill bank protection by using rill stones), labour services of clearing the truck path in forests is included in exempted services in Notification No. 12/2017-Central Tax (Rate) dated 28-06-2017 or any other related notification. The services for setting up fire lines, plantation of trees in forest, river maintenance in forest, clearing of truck path in forest are pure services that are clearly falling within the purview of the term "Protection of Environment 'Road' / 'Fire Services"' as covered in 12th Schedule under Article 243W of the Constitution. Therefore, these services are exempted as per Sl.No.3 of the Notification No.12/2017-CentraI Tax (Rate) dated 28-06-2017 (SRO.No.371/2017).
Case .....

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