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RCM on Payment of Municipal Plan Approval Charges by the Builder

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..... RCM on Payment of Municipal Plan Approval Charges by the Builder
Query (Issue) Started By: - Rajendra Prasad Dated:- 20-10-2019 Last Reply Date:- 21-10-2019 Goods and Services Tax - GST
Got 3 Replies
GST
Dear Sir Whether RCM is applicable on Payment of Municipal Plan Approval Charges by the Builder to the Municipality. Reply By Atul Rathod: The Reply: Could fall under 243 w of the .....

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..... constitution. there by may fall under exemption notficaition. Reply By Himansu Sekhar: The Reply: Municipality is not Government. No question of RCM. Reply By KASTURI SETHI: The Reply: FAQ DATED 18.817 Question 19 : Whether services in the nature of change of land use, commercial building approval, utility services provided by a governmental authority are taxable? Answer : Regulation of lan .....

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..... d-use, construction of buildings and other services listed in the Twelfth Schedule to the Constitution which have been entrusted to Municipalities under Article 243W of the Constitution, when provided by governmental authority are exempt from payment of tax. Question 16 : What are the functions entrusted to a municipality under Article 243 W of the Constitution? Answer : The functions entrusted .....

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..... to a municipality under the Twelfth Schedule to Article 243 W 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 development. (d) Roads and bridges. (e) Water supply for domestic, industrial and commercial purposes. (f) Public health, sanitation conservancy and solid was .....

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..... te management. (g) Fire services. (h) Urban forestry, protection of the environment and promotion of ecological aspects. (i) Safeguarding the interests of weaker sections of society, including the handicapped and mentally retarded. (j) Slum improvement and upgradation. (k) Urban poverty alleviation. (l) Provision of urban amenities and facilities such as parks, gardens, playgrounds. (m) Pro .....

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..... motion of cultural, educational and aesthetic aspects. (n) Burials and burial grounds; cremations, cremation grounds; and electric crematoriums. (o) Cattle pounds; prevention of cruelty to animals. (p) Vital statistics including registration of births and deaths. (q) Public amenities including street lighting, parking lots, bus stops and public conveniences. (r) Regulation of slaughter houses .....

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..... and tanneries.
Discussion Forum - Knowledge Sharing .....

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