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TMI Blog2019 (9) TMI 514X X X X Extracts X X X X X X X X Extracts X X X X ..... rity for Advance Ruling, constituted under Section 99 of the West Bengal Goods and Services Act, 2017, within a period of thirty days from the date of communication of this Ruling, or within such further time as mentioned in the proviso to Section 100 (2) of the GST Act. Every such appeal shall be filed in accordance with Section 100 (3) of the GST Act and the Rules prescribed thereunder, and the Regulations prescribed by the West Bengal Authority for Advance Ruling Regulations, 2018. 1. Admissibility of the Application 1.1 The Applicant, stated to be supplying facility management services like mechanised and manual cleaning, housekeeping, security services etc. to various Central Government and State Government hospitals, seeks a ruling ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to a Municipality under article 243W of the Constitution. The Applicant's services, therefore, need to be an activity in relation to the functions listed under the Eleventh or the Twelfth Schedules of the Constitution. Sl No. 22 of the Eleventh Schedule covers 'health and sanitation, including hospitals, primary health centres and dispensaries'. Sl No. 7 of the Twelfth Schedule covers 'public health sanitation, conservancy and solid waste management'. 2.3 The Applicant is not providing 'health service' to any hospitals. The scope of 'sanitation and similar services', as classified under SAC 99945, in as much it includes 'cleaning and sweeping', is limited to cleaning and sweeping of roads and streets. Cleaning of hospitals is, therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny function', as applied in Sl Nos. 3 and 3A above, makes no substantial difference between Sl No. 25(a) of the ST Notification and Sl No. 3/3A of the Exemption Notification. Under the previous service tax regime, the exemption was limited to certain functions specified in Sl No. 25(a) of the ST Notification, whereas, under the GST, the ambit has been broadened to include all such functions as entrusted to a Panchayat or a Municipality under the Constitution. 4.3 The example of ambulance service provided by a PSP also makes it clear that the service provider need not be a Panchayat or a Municipality. The phrase 'in relation to any function' refers not to who the service provider is or what activities the recipient of the service is engaged ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 Land improvement, implementation of land reforms, land consolidation and soil conservation 3 Minor irrigation, water management and watershed development 4 Animal husbandry, dairying and poultry 5 Fisheries 6 Social forestry and farm forestry 7 Minor forest produce 8 Small scale industries, including food processing industries 9 Khadi, village and cottage industries 10 Rural housing 11 Drinking water 12 Fuel and fodder 13 Roads, culverts, bridges, ferries, waterways and other means of communication 14 Rural electrification, including distribution of electricity 15 Non-conventional energy sources 16 Poverty alleviation programme 17 Education, including primary and secondary schools 18 Tec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ematoriums 15 Cattle ponds, prevention of cruelty to animals 16 Regulation of slaughter houses and tanneries 17 Public amenities including street lighting, parking spaces, bus stops and public conveniences 18 Vital statistics including registration of births and deaths 4.6 'Security services' provided to Government Hospitals and Medical Colleges are not covered under the either lists. 'Cleaning and sweeping services' can be considered as related to the function listed under Sl No. 26 of the Eleventh Schedule, namely "Health and sanitation, including hospitals, primary health centres and dispensaries", provided 'sanitation service', as classified under SAC 99945, includes sweeping and cleaning of places like hospitals etc. As th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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