9911796707
TMI Blog2019 (9) TMI 514X X X X Extracts X X X X X X X X Extracts X X X X ..... ce. Whether the service being provided is an activity relatable to a function listed under the Eleventh or the Twelfth Schedule under Art 243 G or 243 W of the Constitution? - HELD THAT:- 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 the scope of the functions listed under the Eleventh Schedule is considered with respect to applicability of the Exemption Notification under the GST, the scope of any service should be determined in terms of the Scheme of Classification of the Services referred to in Explanation 3(i) of the Exemption Notification. Sanitation and similar services , classified under SAC 99945, includes sweeping and cleaning, but only with reference cleaning of a road or street. Cleaning of hospital premises is not, therefore, classified under Sanitation o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anual cleaning of different parts of the campus of the institute. The Applicant also supplies cleaning material incidental or ancillary to provisioning the cleaning services. 2.2 Exemption under Sl No 3/3A is granted to services provided to the Central Government, State Government or Union territory or local authority or a Governmental authority 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. 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 sweep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vice is an activity relatable to a function like public health, sanitation etc., listed under the Eleventh or the Twelfth Schedule under Art 243 G or 243 W of the Constitution, its supply to the government, governmental authority, local authority or a government entity should be exempt under Sl No. 3/3A of the Exemption Notification, provided it is either a pure service or a composite supply where the supply of goods constitutes not more than 25% of the value. 4.4 The Applicant has submitted a copy of the work order issued by SSKM Hospital. It refers to dusting, scrubbing, mopping disinfecting the hospital premises, cleaning of toilets etc. The work order clearly mentions that GST @ 18% is applicable on the services. It is a State Government hospital and, therefore, the Applicant s service in terms of the above work order qualifies to be a supply to the Government. The Applicant is supplying cleaning and sweeping service, which is a composite supply having supply of cleaning material ancillary or incidental to the principal supply of cleaning and sweeping service. Therefore, the only point that needs to be examined is whether the service being provided is an activity relatable t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 27 Welfare of the weaker sections, and in particular, of the Scheduled Castes and the Scheduled Tribes 28 Public distribution system 29 Maintenance of community assets Items covered under the Twelfth Schedule of the Indian Constitution are as under: 1 Regulation of land use and construction of land buildings 2 Urban planning including the town planning 3 Planning for economic and social development 4 Urban poverty alleviation 5 Water supply for domestic, industrial and commercial purposes 6 Fire services 7 Public health sanitation, conservancy and solid waste management 8 Slum improvement and up-gradation 9 Safeguarding the interests of the weaker sections of society, ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
