9911796707
TMI Blog2019 (2) TMI 1902X X X X Extracts X X X X X X X X Extracts X X X X ..... sion No. 3, Chandigarh functioning under the Department of Engineering of Union Territory of Chandigarh. The functions entrusted to a panchayat under the Eleventh Schedule to Article 243G of the Constitution include Agriculture, Land Improvement, Minor irrigation, Water management, Drinking water, Rural housing, Fuel and Fodder etc and therefore the activities performed by applicant under the said contract are services supplied in relation to any function entrusted to a Panchayat under article 243G of the Constitution. The provision of services (Manpower Supply) of tube well operator for operation of tube well and booster of drinking and irrigation water supply in various villages covered under Panchayat are exempt being covered under en ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and department was also accepting all such invoices as such and releasing the payments. 4. The applicant further submits that with effect from 1st October, 2018, the provisions of TDS under section 51 of CGST Act, 2017 were made effective by CBIC by issuing notification No. 50/2018-CentraI Tax, dated 13th September, 2018 and, since, the Public Health Department is a Government Department, it intimated to all the vendors on board that TDS shall be deducted on every payment made by the Department, without completely understanding the applicability of provision of section 51 of the act ibid. The applicant, through his counsel, explained to the department that as per section 51, the T DS provisions are applicable only to the taxable supply o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rate (per cent.) Condition 3. Chapter 99 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. Nil Nil 8. As per perusal of the copy of contract, submitted by applicant along with his application, only manpow ..... X X X X Extracts X X X X X X X X Extracts X X X X
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