9911796707
TMI Blog2022 (8) TMI 44X X X X Extracts X X X X X X X X Extracts X X X X ..... f the service. The introductory part of EOI and Para 5.0 of EOI and also Para 5.3 of the agreement. From plain reading of these clauses reflects that the supplier has to supply pure services like manpower, technical experts etc and no supply of goods is involved in the said work. The second condition of the said entry is that the pure services(Excluding work 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 government entity. The copy of EOI and the agreement provided by the applicant along with the application indicates that the recipient of the supply is Public Health Engineering (PHE) department of the Administration of Union Tertiary of Ladakh which is a department of Union Tertiary. The third condition of the said entry is 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 The EOI and agreement provided along with the application shows that the supplier has to perform their activities in 15 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed. 3.3. As per letter No. KC/PW-SE/12081-85 dated, 18.03.2021, EOI for engagement of ISA agency under JJM for Kargil District of UT of Ladakh was accepted by the chairman. DWSM. The copy of the letter is enclosed as EXHIBIT B. 3.4. The Contract agreement for consultancy services for ISA under JJM was executed vide certificate No. IN-LA01416852450075T on 29th March 2021 between Chief Engineer, PHE Department, Kargil, Ladakh UT and M/s Natural Resources Management and Common Wealth. The copy of Contract agreement is enclosed. 3.5 The said services being supplied to Chief Engineer, PHE Department Kargil, Ladakh Ladakh UT are consultancy services without supply of any goods and are in the nature of Pure services. 3.6. The applicant is not required to obtain registration from the Administration of Union Territory, as the applicant has no fixed establishment there to supply the services, which may be characterized by a sufficient degree of permanence and suitable structure in terms of human and technical sources. 4. QUESTION RAISED BEFORE THE AUTHORITY - The Applicant has submitted application u/s 97(1) of CGST Act MP GST Act seeking Advance Ruling on the followi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 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 7.4 Functions entrusted to Panchayat under article 243 G are as following Powers, authority and responsibilities of Panchayats.- Subject to the provisions of this Constitution, the Legislature of a State may, by law, endow the Panchayats with such powers and authority as may be necessary to enable them to function as institutions of self-government and such law may contain provisions for the devolution of powers and responsibilities upon Panchayats at the appropriate level, subject to such conditions as may be specified therein, with respect to- (a) the preparation of plans for economic development and social justice; (b) (b) the implementation of schemes for economic development and social justice as may be (c) entrusted to them including those in relation to the matters listed in the Eleventh Schedule. 7.5 Eleventh Schedule is as follow - ELEVENTH SCHEDULE (Article 243G) 1. Agriculture, including agricultu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... them including those in relation to the matters listed in the Twelfth Schedule. 7.7 Twelfth Schedule is as follow - TWELFTH SCHEDULE (Article 243W) 1. Urban planning including town planning. 2. Regulation of land-use and construction of buildings. 3. Planning for economic and social development. 4. Roads and bridges. 5. Water supply for domestic, industrial and commercial purposes. 6. Public health, sanitation conservancy and solid waste management. 7. Fire services. 8. Urban forestry, protection of the environment and promotion of ecological aspects. 9. Safeguarding the interests of weaker sections of society, including the handicapped and mentally retarded. 10. Slum improvement and upgradation. 11. Urban poverty alleviation. 12. Provision of urban amenities and facilities 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. Cattle pounds; prevention of cruelty to animals. 16, Vital statistics including registration of births and deaths. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
