9911796707
TMI Blog2020 (7) TMI 227X X X X Extracts X X X X X X X X Extracts X X X X ..... ANTS PRIVATE LIMITED, the applicant, seeking an advance ruling in respect of the following questions. 1. Whether the services provided by the Applicant are covered under Clause 1 & 2 of Twelfth Schedule of Article 243W? 2. Whether the services provided by the applicant fall under the Exemption Notification No. 12/2017 dated 28th June, 2017 (Entry No. 3 of Exemption Notification) as amended from time to lime as the services are in the nature of pure labour services. At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to any dissimilar provisions, a reference to the CGST Act would also mean a re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndment) Act, 1992. are - 1. Urban Planning including Town Planning. 2. Planning of Land Use and Construction of Building. 2.6 Applicant has reproduced the various definitions of "Urban Planning", "Town Planning" & "Land Use Planning" by citing the Encyclopedia, and Oxford Dictionary, and have concluded that their activity is exactly the same i.e. pertaining to "Urban Planning", "Town Planning" & "Land Use Planning". 2.7 It is submitted that according to the Notification No. 12/0017- C.T. (Rate), intra-State supply of services of description as specified are exempt subject to the relevant conditions. 2.8 Further, it is submitted that "Local Authority" means - (a) a "Panchayat" as defined in clause (d) of article 243 of the Constit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... EARING Preliminary hearing in the matter was held on 07.01.2020, Sh. Mayur Zanwar, C.A., appeared and requested for admission of their application. Jurisdictional Officer was not present but made written submissions. The application was admitted and called for final hearing on 28.01.2020, Sh. Mayur Zanwar, C.A., appeared along with Ms. Simran Pinjani and Ms. Muskan Chandwani, both Assistants, and made oral and written submissions. Jurisdictional Officer was not present but made written submissions. 05.OBSERVATIONS We have gone through the facts of the case, documents on record and submissions made by both, the applicant as well as the jurisdictional office. 5.1 We find that the applicant's main query is whether in view of the subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5.4 In view of the above facts, we are required to ascertain if the applicant's services are eligible for exemption as per the Serial No 3 of the Notification referred above. For this we are required to ascertain the nature of exact services being provided in the present case by the applicant and also whether the said services are in relation to any function entrusted to a municipality under Article 243W of the Constitution. 5.5 The functions entrusted to a municipality under Article 243W are as under:- 243. Powers, authority and responsibilities of Municipalities, etc. Subject to the provisions of this Constitution, the Legislature of a State may, by law, endow (a) the Municipalities with such powers and authority as may be nece ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cilities such as parks, gardens, playgrounds. 13. Promotion of cultural, educational and aesthetic aspects. 14. Burials and burial grounds; cremations, cremation grounds and electric crematoriums. 15. Cattie pounds; prevention of cruelty to animals. 16. Vital statistics including registration of births and deaths. 17. Public amenities including street lighting, parking lots, bus stops and public conveniences. 18. Regulations of slaughter houses and tanneries. 5.6 In view of the above referred legal provisions that would require examination in respect of eligibility of the applicant in respect of exemption as referred in Notification No. 12/2017-CT(Rate) dated 28.06.2018, we first of all examines the exact nature of services bei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Services supplied by them are covered under Article 243W of the Constitution, as functions entrusted to Municipality. Hence the provisions as per Sl.No. 3 of the Notification No. 12/2017 - Central Tax (Rate) dated 28/06/2017 as amended applies in their case and therefore, the Subject Services being Pure Services, provided by the applicant to the various Municipal Corporations and Councils are in relation afore said functions entrusted to the said local authority and exempt from GST. 5.10 We have no doubt that the services provided by the applicant to the various Municipal Corporation & Councils are actually aiding and helping the said Municipal Corporation & Councils to perform the functions entrusted to them under Article 243W of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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