9911796707
TMI Blog2019 (3) TMI 1852X X X X Extracts X X X X X X X X Extracts X X X X ..... ime? HELD THAT:- Although Pure services have not been defined under the Goods and Services Tax Act, 2017, but it is meant to mean supply of services without involving any supply of goods. Entry No. 3 of Notification 12/2017- Central Tax (rate) dated 28.06.2017 lends weight to this definition, whereby the works contract services and composite supplies involving supply of any goods are excluded from pure services - Since the NIT, Kurukshetra has been established by an Act of Parliament and as per the Department of Secondary and Higher Education, Minister of Human Resource Development, Government of India Notification dated 14th May, 2003, the Central Government took over total control of NIT, Kurukshetra, it qualifies to be a Government ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on. The higher education imparted by NIT, Kurukshetra neither falls under the subjects assigned to Panchayats under Article 243G nor does it fall under those assigned to Municipalities under Article 243W Indian Constitution. Moreover, Panchayats (Gram Panchayats, Block Panchayats and Zila Panchayats) have no connection whatsoever with these services received by NIT, Kurukshetra. Neither the tender for services are floated by Panchayats nor is the payment being made by them. The Panchayats have been created for rural areas whereas Municipalities look after urban affairs. The NIT, Kurukshetra, located within the Municipal boundaries of Kurukshetra, does not even have the remotest link with the Panchayats. In this manner, the provisions of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 attracts Nil rate of tax. 1.5 The applicant has produced a copy of Schedule XI, Article 243G of the Constitution of India whereby the subjects assigned to the Panchayats have been mentioned. Entry No. 17 of this Schedule mentions Education, including Primary and Secondary Schools. 1.6 The issue raised by the applicant for Advance Ruling is whether the pure services supplied to the applicant institute such as manpower supply services, security services, horticulture services, civil maintenance and electrical maintenance services etc. sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Article 371A of the (g) As per this definition, it is clear that Panchayat is a form of Local Authority. (ii) Although Pure services have not been defined under the Goods and Services Tax Act, 2017, but it is meant to mean supply of services without involving any supply of goods. Entry No. 3 of Notification 12/2017- Central Tax (rate) dated 28.06.2017 lends weight to this definition, whereby the works contract services and composite supplies involving supply of any goods are excluded from pure services. (iii) Since the NIT, Kurukshetra has been established by an Act of Parliament and as per the Department of Secondary and Higher Education, Minister of Human Resource Development, Government of India Notification dated 14 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ereas, Entry No. 3 of exemption Notification 12/2017- Central Tax (rate) mentions Pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to the Central Government, State Government or Union Territory or Local Authority or a Governmental Authority, or a Government Entity 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. 2.2 The higher education imparted by NIT, Kurukshetra neither falls under the subjects assigned to Panchayats under Article 243G nor does it fall under those assigned to Municipalities under Arti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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