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TMI Blog2023 (1) TMI 230X X X X Extracts X X X X X X X X Extracts X X X X ..... Jai Jeevan Mission (JJM) is a centrally sponsored scheme (Government Scheme), envisioned to provide safe and adequate drinking water through individual household tap connections by 2024 to all households in rural India. The Programme will also implement source sustainability measures as mandatory elements, such as recharge and reuse through grey water management, water conservation etc. The Jo! Jeevan Mission will be based on a community approach to water and will include extensive information, Education and communication as a key component of the mission. JJM looks to create a Jan Andolan for water, thereby making it everyone's priority JJM will focus on integrated demand and supply side management of water at the local level, including creation of local infrastructure for source sustainability like rainwater harvesting, groundwater recharge and management of household water for reuse would be undertaken in convergence with other Government Programme /Schemes. 2.2 The following kinds of works/schemes are proposed to be token up under JJM:- i) In-village supply (PWS)infrastructure for tap water connection to every household. ii) Reliable drinking water source development/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 25.01.2018 the Legislature allowed composite supply in which the value of supply of goods constitutes not more than 25 per cent of the value of the said composite supply is exempted from GST Tax subject to such conditions stated under entry at Sr.No.3A of the Notification No.12/12017 Central Tax (Rate) dated 28.06.2017. 3.2 that, the amendment has been made vide Notification No.2/2018-CT(R) dated 25.01.2018. Entries 3 and 3A of the Notification No.12/12017 Central Tax (Rate) dated 28.06.2017 are reproduced as under: Entry 3 - Pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to the Central Government, State Government 4- 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. Entry 3A inserted with effect from 25-01-2018 vide Notification No.2/2018-CT(R) - Composite supply of goods and services in which the value of supply of goods constitutes not more than 25 per cent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t or Union territory or local authority or a Governmental authority or a Government Entity. Definitions as stated in the Notification 12/2017 CT(R)- Para2 (zf)- "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 90 per cent or more participation by way of equity or control, to carry out any function entrusted to a Municipality under article 243W of the Constitution or to a Panchayat under article 243G of the Constitution; Para 2(zf a) - "Government Entity" means an authority or a board or any other body including a society, trust, corporation, (i) set up by an Act of Parliament or State Legislature; or (ii) established by any Government, with 90 per cent or more participation by way of equity or control, to carry out a function entrusted by the Central Government, State Government, Union Territory or a local authority; Vide notification no. 16/2021 - Central Tax (Rate) dated 18-11-2021 - the words or a Governmental authority or a Government Entity" shall be omitted w.e.f 01-01-2022 Accordingly, from 01-01-2022 exemption on supply of pure services or compos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 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. 17. Public amenities including street lighting, parking lots, bus stops and public conveniences. 18. Regulation of slaughter houses and tanneries. 3.4 Referred case laws on the above subject matter: ADVANCE RULING NO.GUJ/GAAR/R/2020/18 (M/s. A.B.Enterprise/19.05.2020): That to come under the purview under the pure services or the composite supply stated under Sr.Nos.3 and 3A respectively of the Notification 12/2017 Central Tax(Rate), the services must be provided to the Government Authorities and such services must be in relation to discharge of functions covered under the Article 243G and 243W of the Constitution of India. 4. Personal Hearing: - Keeping with the established principles of natural justice, personal hearing in the matter was extended to the applicant in person, as requested by them and accordingly, Shri Sanjay Agrawal, C.A. & authorized representative of the appli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... would be binding only on the Applicant and on the concerned officer or the jurisdictional officer as stipulated above. 7. We have gone through the submissions made by the applicant and hove examined the contentions raised by them. At the outset, before getting in to merits of the issue raised by the applicant we would first like to examine as to whether the ruling sought by the applicant is admissible under law. The applicant has sought ruling as to whether the manpower supply services provided to them by their service provider viz. M/s. Call me services is exempted services as per Notification No.12/2017 Central Tax (Rate)dated 28.06.2017. 7.1 We find that the points raised by the applicant as a recipient of service in the instant issue in hand is beyond the scope of the advance ruling mechanism. Section 95 (a) of CGST Act, 2017 defines 'advance ruling' as under: - "advance ruling" means a decision provided by the Authority or the Appellate Authority to an applicant on matters or on questions specified in sub-section (2) of Section 97 or Sub-section (1) of Section 100, in relation, to the supply of goods or services or both being undertaken or proposed to be undertake ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acity of recipient of service is not eligible under law to seek a ruling on the taxability of a transaction at supplier's end, received by him. In fact, we as AAR does not have the authority to determine the classification or nature of service supplied by the service provider of the applicant at the supplier end who in this case happens to be M/s Call me services, on an application made by the applicant, the recipient of service. If the classification or nature of the service supplied by the service provider cannot be determined for lack of jurisdiction, it automatically flows that determination of place of supply also cannot be determined. Here the applicant is the recipient of service and is seeking a ruling on the tax liability of a transaction made by the supplier of service. We have already made it clear that this Authority is not competent to determine the classification of a service supplied by the third party who is not the applicant seeking the ruling. 8. This authority would like to make it clear that the said M/s Call me services, service provider of the applicant is well within its rights to seek an advance ruling from the jurisdictional authority, as to whether t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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