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TMI Blog2020 (12) TMI 797X X X X Extracts X X X X X X X X Extracts X X X X ..... edical Collage and hospitals and all the activities carried out by them directly or indirectly, helps the Municipal Corporation to achieve its objective listed in Maharashtra Municipal Corporation Act, 1966 - On the perusal of the work orders, it is seen that applicant is mainly supplying manpower and only in the case of Government Ashram school, applicant is providing goods in the form of vegetable and mutton as per the contract executed. Clause No. 1 and 2 are related to Urban planning including town planning and Planning of land - use and construction of buildings, which are totally different from the applicant s supply of services. The applicant is supplying manpower for specific purposes like computer work, cleaning of office premises, security, skilled and unskilled labour, etc. - such supply of services and goods cannot be said to be related to functions specified under Clause land 2 of the 12th Schedule. Applicant has not provided manpower in relation to any urban planning or planning of land-use and construction of building. Further, the applicant has not brought on record as to how their supply is in furtherance of functions specified in the above mentioned Clause 1 an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to any function entrusted to a Municipality under Article 243W of the Constitution. The applicant also provides manpower for computer working to the Amravati Municipal Corporation (AMC). The AMC is a Municipality and certain functions are entrusted to it under Article 243W of the Constitution. Municipal Corporations undertake a lot of work pertaining to their jurisdiction and are liable to pay GST wherever functions are undertaken which does not find mention under 11th Schedule. Hence in absence of such information we find that the applicant will not be eligible for exemption under Entry No. 3 of Exemption Notification No. 12/2017 dated 28th June, 2017. All the issues are answered in negative. - GST-ARA-69/2019-20/B-61 - - - Dated:- 15-12-2020 - MS. P VINITHA SEKHAR, AND MR. T. R. RAMNANI, MEMBER PROCEEDINGS (Under Section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as the CGST Act and MGST Act respectively] by JANKI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s objective as listed in the Maharashtra Municipal Corporation Act, 1966. 2.4 As per Article 46 of the Indian Constitution, The State shall promote with special care the educational and economic interests of the weaker sections of the people, and, in particular, of the Scheduled Castes and the Scheduled Tribes, and shall protect them from social injustice and all forms of exploitation. 2.4.1 Here, the word State shall have the meaning as described in Part III of the constitution. As per Article 12, Part III, the State includes the Government and Parliament of India and the Government and the Legislature of each of the States and all local or other authorities within the territory of India or under the control of the Government of India. 2.5 To fulfil the objectives of said Article 46, Article 243W of the Indian Constitution, stipulates the following:- 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 necessary to enable them to function as institutions of self-government and such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clause 16 of Section 2 of the IGST Act, 2017, the expression governmental authority means an authority or a board or any other body,- (i) set up by an Act of Parliament or a State Legislature; or (ii) established by any Government, with ninety per cent or more participation by way of equity or control, to carry out any function entrusted to a Panchayat under article 243G or to a municipality under article 243W of the Constitution. 03. CONTENTION - AS PER THE JURISDICTIONAL OFFICER: 3.1 The jurisdictional officer has referred to the decision given by the Advance Ruling Authority, Goa, State, in the case of M/s. Sewerage and Infrastructural Development Corporation of Goa Limited = 2019 (10) TMI 756 - AUTHORITY FOR ADVANCE RULING, GOA , wherein it was held that, services provided by Sewerage and Infrastructural Development Corporation of Goa Limited appears to fall in the list of services enumerated under Serial No. 6 of the 12th Schedule of Article 243 W of the Indian Constitution, thus qualifying for the admissibility criteria to get exemption from payment of GST. 04. HEARING 4.1 Preliminary hearing in the matter was held on 28.01.2020. Sh. Ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 23.8.2019 from the Dean, Government Medical college and treatment hospital, Akola for supply of data entry operators, medical technicians, dialysis attendants, assistants in operation theatres, Audiologist, speech therapist and clinical psychologist etc, for Government College and hospital, Akola. (5) Work order dated 20.12.2017 from Amravati Municipal Corporation, Amravati (AMC), to provide staff for computers. (6) Work order dated 06.08.2018 from Assistant Collector/Project Officer for Integrated Adivashi Development Project, Dharni, Dist. Amravati (State Project) for supply of vegetable and Mutton to the Government Ashram school, Amravati. 5.5 On the perusal of the work orders, it is seen that applicant is mainly supplying manpower and only in the case of Government Ashram school, applicant is providing goods in the form of vegetable and mutton as per the contract executed. 5.6 The first question raised by the applicant is whether the supply of impugned services like; supply of staff for cleaning the District Collector s office premises; providing manpower in the form of skilled assistants and technicians, to Hospitals and Dispensaries run by Government medic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing registration of births and deaths. 17. Public amenities including street lighting, parking lots, bus stops and public conveniences. 18. Regulation of slaughter houses and tanneries. 5.6.2 From the above, it is seen that Clause 1 is related to Urban planning including town planning and Clause 2 is related to Planning of land- use and construction of buildings for municipalities. In the subject case, as per the submissions made, the applicant is providing manpower/staff (labour)/security guard to the Amravati Municipal Corporation. Amravati (AMC). Amravati Municipal Corporation is a municipality, set up as per the provisions of Article 243 P of Constitution of India. The remaining supply of services/goods are to various departments of the Government but not to the municipality. 5.6.3 For the subject issue, we find that Clause No. 1 and 2 mentioned above are related to Urban planning including town planning and Planning of land - use and construction of buildings, which are totally different from the applicant s supply of services. The applicant is supplying manpower for specific purposes like computer work, cleaning of office premises, security, skilled and unski ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution Nil Nil 5.8.1 For any supply to be covered under Sr. No. 3 mentioned in 5.6.1 firstly, the supply should be in respect of only Pure Services, secondly such Pure Services must be provided to the Central Government, State Government or Union territory or local authority or a Governmental authority [or a Government Entity] and finally such services should be provided by way of any activity in relation to any function entrusted to a, Pahchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution. 5.8.1 Except supply of vegetables and mutton to Government Ashrams which are actually supply of goods, all the other activities are supply of services. We therefore discuss each of them as under:- 5.8.1.1 To the Residential Deputy Collector and Collector office, Amravati, applicant is providing labour for cleaning of office premises. Applicant is also providing security guard for security purposes. While the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te, in the case of M/s. Sewerage and Infrastructural Development Corporation of Goa Limited = 2019 (10) TMI 756 - AUTHORITY FOR ADVANCE RULING, GOA , wherein it was held that, services provided by Sewerage and Infrastructural Development Corporation of Goa Limited appears to fall in the list of services enumerated under Serial No. 6 of the 12th Schedule of Article 243 W of the Indian Constitution, thus qualifying for the admissibility criteria to get exemption from payment of GST. 5.9.1 In the said case, the applicant i.e. M/s Sewerage Infrastructural Development Corporation of Goa. Ltd. has been held to be a Government Entity, which has been appointed as the State-level nodal agency to take up the sewerage projects and it was held that the applicant is a Government Entity and the services provided by the applicant apparently fell in the list of services enumerated under Sr No 6 of the 12th Schedule of Article 243W of the Constitution. In the subject case, the applicant is not a Government Entity. Further, the subject matter before us is respect to supply of manpower services rendered by the applicant, which is not a Government Entity. 5.10 The applicant has not submitte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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