TMI BlogRCM on Payment of Municipal Plan Approval Charges by the BuilderX X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 land-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 Constituti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on , 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 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 la ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd-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 waste management. (g) Fire services. (h) Urban forestry, protection of the environment and promotion of ecological aspects. (i) Safeguarding the int ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erests 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) Promotion of cultural, educational and aesthetic aspects. (n) Burials and burial grounds; cremations, cremation grounds; and electric cremat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oriums. (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 and tanneries. - RCM on Payment of Municipal Plan Approval Charges by the Builder - Query Started By: - Rajendra Prasad Dated: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - 20-10-2019 Goods and Services Tax - GST - Got 3 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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