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TMI Blog2021 (10) TMI 1370X X X X Extracts X X X X X X X X Extracts X X X X ..... chayat under Article 243G of the Constitution or in relation to any function entrusted to a Municipality under Article 243W of the Constitution . The service of repairs and maintenance of vehicles used for sewage and waste collection, treatment and disposal and other environmental protection services and the service of repairs and maintenance of JCBs and Mobile Toilets involves supply of parts also as per Scope of Work mentioned in aforesaid paragraphs. As such, the services provided by the applicant are not pure services and the same are not covered in Entry No. 3 of Notification No. 12/2017-Central Tax (Rate), dated 28-6-2017 - the applicant had also submitted in Statement of Facts along with Form GST ARA-01 that they are engaged in business of providing works contract services. As such, the exemption is not admissible to the applicant on service of repairs and maintenance of vehicles used for sewage and waste collection, treatment and disposal and other environmental protection services and the service of repairs and maintenance of JCBs and Mobile Toilets under Entry No. 3 of the Notification No. 12/2017-Central Tax (Rate), dated 28-6-2017. The applicant is not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tal protection services provided to Local Authorities would be covered by Sl. No. 3 of Notification No. 12/2017-Central Tax (Rate), dated June 28, 2017, which states 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 Government Authority 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 and would be deemed to be an exempt supply? (ii) Whether providing the service of repairs and maintenance of JCBs and Mobile Toilets to the Government and Local Authorities would be covered by Sl. No. 3 of Notification No. 12/2017-Central Tax (Rate), dated June 28, 2017 as mentioned in (i) above and would be deemed to be an exempt supply? (iii) Whether the above mentioned both the services in (i) and (ii) would be covered under Heading 9994 as per Serial Nos. 75 and 76 of the Notification No. 12/2017-Central Tax (Rate), dated June 28, 2017 as mentioned in (i) above and wo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submitted that the activities of the applicant as mentioned in question No. (i) (ii) gets covered under Sl. Nos. 75 and 76 of Notification No. 12/2017-Central Tax (Rate), dated June 28, 2017, wherein Heading 9994 is applied and consequently an exempt supply. The applicant is providing services of repairs and maintenance of sewage collection vehicles, treatment and disposal and other environmental protection services, Mobile Toilets and JCBs. The applicant is firmly of the view that such activities should be classified under Heading 9994 only as mentioned in Sl. Nos. 75 and 76 of Notification No. 12/2017-Central Tax (Rate), dated June 28, 2017. 5. As per declaration given by the applicant in Form ARA-01, the issue raised by the applicant is neither pending nor decided in any proceedings under any of the provisions of the Act, against the applicant. 6. The application for advance ruling was forwarded to the Jurisdictional GST Officer to offer their comments/views/verification report on the matter. The Assistant Commissioner, Commercial Taxes, Sector-13, Prayagraj vide his letter C. No. 164/2021-22/Asstt. Comm. Va. Ka. Sector-13, Prayagraj, dated 1-9-2021 [addressed to Joint C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m Prayagraj vide e-mail dated 21-10-2021 - (1.1) Note of Nagar Nigam, Prayagraj regarding comprehensive annual maintenance of 13 JCB and 02 Rock breaker. (1.2) Tax Invoice No. MF/24, dated 14-9-2021 issued by the applicant for comprehensive maintenance and repair of JCB and Rock breaker. (1.3) E-Tender Notice dated 24-6-2020 for comprehensive maintenance and repair of 13 JCB and 02 Rock breaker. (1.4) Corrigendum to E-Tender notice. (1.5) Tender Document and Scope of Work for comprehensive maintenance and repair of 13 JCB and 02 Rock breaker. (1.6) E-Tender dated 17-7-2020. (1.7) Contract Agreement for comprehensive maintenance and repair of 13 JCB and 02 Rock breaker. (2.1) Note of Nagar Nigam, Prayagraj regarding comprehensive maintenance of Refuse Compactor. (2.2) Tax Invoice No. MF/26, dated 14-9-2021 issued by the applicant for comprehensive maintenance and repair of Refuse Compactor. (2.3) E-Tender dated 14-5-2020 for repair of Refuse Compactor and mobile toilets. (2.4) Scope of work of repairing 11 nos. machine and comprehensive maintenance of 40 machines. (2.5) Tender Document of 11 nos. machine and com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated June 28, 2017, which states 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 Government Authority 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 and would be deemed to be an exempt supply? (ii) Whether providing the service of repairs and maintenance of JCBs and Mobile Toilets to the Government and Local Authorities would be covered by Sl. No. 3 of Notification No. 12/2017-Central Tax (Rate), dated June 28, 2017 as mentioned in (i) above and would be deemed to be an exempt supply? (iii) Whether the above mentioned both the services in (i) and (ii) would be covered under Heading 9994 as per Serial Nos. 75 and 76 of the Notification No. 12/2017-Central Tax (Rate), dated June 28, 2017 as mentioned in (i) above and would attract NIL rate of tax and consequently an exempt supply? 13. We have examined the documents submitted by the applicant a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y 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 . 16. We find that service of repairs and maintenance of vehicles used for sewage and waste collection, treatment and disposal and other environmental protection services and the service of repairs and maintenance of JCBs and Mobile Toilets involves supply of parts also as per Scope of Work mentioned in aforesaid paragraphs. As such, the services provided by the applicant are not pure services and the same are not covered in Entry No. 3 of Notification No. 12/2017-Central Tax (Rate), dated 28-6-2017. Further, the applicant had also submitted in Statement of Facts along with Form GST ARA-01 that they are engaged in business of providing works contract services. As such, the exemption is not admissible to the applicant on service of repairs and maintenance of vehicles used for sewage and waste collection, treatment and disposal and other environmental protection services and the service of repairs and maintenance of JCBs and Mobile Toilets under Entry No. 3 of the Notification No. 12/2017-Central Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... June 28, 2017 is available to SAC 9994 which covers Sewage and waste collection, treatment and disposal and other environmental protection services . The SAC 9994 contains following entries as per the scheme of classification of service as appended with Notification No. 11/2017-C.T. (Rate), dated 28-6-2017. Annexure : Scheme of Classification of Services S. No. Chapter, Section, Heading or Group Service Code (Tariff) Service Description (1) (2) (3) (4) 629 Heading 9994 Sewage and waste collection, treatment and disposal and other environmental protection services 630 Group 99941 Sewerage, sewage treatment and septic tank cleaning services 631 999411 Sewerage and sewage treatment services 632 999412 Septic tank emptying and cleaning services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 21. We find that the services of repairs and maintenance of vehicles used for sewage and waste collection, treatment and disposal and other environmental protection services and the service of repairs and maintenance of JCBs and Mobile Toilets are not covered in SAC 9994 as per the scheme of classification of service as appended with Notification No. 11/2017-C.T. (Rate), dated 28-6-2017 and Explanatory Notes to the Scheme of Classification of Services. 22. Accordingly, we pass the following ruling. RULING Question (i) Whether providing the service of repairs and maintenance of vehicles used for sewage and waste collection, treatment and disposal and other environmental protection services provided to Local Authorities would be covered by Sl. No. 3 of Notification No. 12/2017-Central Tax (Rate), dated June 28, 2017, which states 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 Government Authority by way of any activity in rel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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