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TMI Blog2023 (4) TMI 303X X X X Extracts X X X X X X X X Extracts X X X X ..... ectly. Therefore the supply of manpower services for housekeeping, cleaning, security, data entry operator etc. to the referred service recipients are eligible for exemption under the above said entry. The manpower supply by the appellant for housekeeping, cleaning, security, data entry operators etc. to various Government departments, mentioned in their application, is not eligible for exemption against Entry No. 3 to Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 as amended. Appeal dismissed. - SAMIR VAKIL AND VIVEK RANJAN, MEMBER Present for the appellant : Shri Mahavir Gadhavi (Advocate) At the outset we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 and Gujarat Goods and Services Tax Act. 2017 (hereinafter referred to as the 'CGST Act, 2017' and the 'GGST Act. 2017') are in pari materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act, 2017 would also mean reference to the corresponding similar provisions in the GGST A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ling, the appellant has preferred the present appeal on the following grounds:- (a) The gist of the exemption entry no. 3 of Notification No. 12 of 2017 can be summarized for taking the benefit of the said exemption as under:- (i) Pure services are provided (ii) Service recipient is either Central Government or State Government or Local authority or Government entity; and (iii) Such services provided should be by way of any activity in relation to any function entrusted to a Panchayat under Article 243G of the Constitution of India or in relation to any function entrusted to a Municipality under Article 243 W of the Constitution of India. (b) The learned authority has misconstrued the term in relation to' stated in the notification entry. The term in relation to' used in above exemption is very much wide enough to cover every kind of services that results in performance of the functions as mentioned in 243W and 243G of the Constitution of India either directly or indirectly. Even the services provided for enabling the organisation to perform defined functions would also be covered as a reason of usage of words in relation to'. In the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y No. 66, as the appellant is entitled and falls within the exemption granted under Entry No.3 of the Notification as the Institutions are Government Institutions. Therefore the authority has erred in considering the case of the appellant as regards to services provided to Government education institutions under Entry No. 66 of the Notification. (e) The GAAR has erred in holding that the services provided by the appellant to the Government Colleges are not exempted, by wrongly applying Entry No. 66 of the Notification. The appellant had specifically sought exemption under Entry No.3 of the Notification, as all the three pre-requisite conditions for applicability of Entry No.3 exemption are met with by the appellant by providing pure services to the Government Colleges in relation to any function entrusted to a Municipality /Panchayat under Article 243 G and 243W of the Constitution of India. Therefore such services are covered under the Exemption granted vide Entry No. 3 of the Notification. (f) The GAAR has erred in holding that the services provided by the appellant to Government Hospitals including Veterinary Hospitals are not exempted. The appellant had specifically s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 28.06.2017 for pure services (supply of manpower, security service) provided to Central Government , State Government, Local authorities. Governmental authorities, Government entities as detailed above subject to the condition that the services provided to these entities mentioned above are provided by way of any activity in relation to any function entrusted to a Panchayat under Article 243G of the Constitution of India or in relation to any function entrusted to a Municipality under Article 243 W of the Constitution of India. 5.1 During the course of virtual personal hearing held on 06.01.2023, the authorized representative for the appellant, Shri Mahavir Gadhavi (Advocate) reiterated the submissions made in their appeal. Further also furnished additional written submissions vide which it was submitted as under: The 155 work orders issued by different offices can be further streamlined into 25 offices:- a) Office of the Collector District Magistrate. Valsad and Chhota Udepur: (Category: State Government). These offices perform various functions under Article 243G and 243W and the appellant provides various manpower services for the work of peon, driver, da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12/2017 in case of A.B. Enterprise by the Advance Ruling Authority in Advance Ruling No. GUJ/GAAR/R/2020/18 vide order dated 19.05.2020. e) Office of the Vidhyut Nirikshak. Valsad: (Category: State Government) These offices perform various functions under Article 243 G specifically Entry no. 14 of Article 243G. and the appellant provides various manpower services for the work of peon, driver, data entry operator, security etc. to help in the fundamental works entrusted upon the concerned offices in discharge of various responsibilities under Article 243G and 243W of the Constitution of India. Identical work order is determined to be exempted under Entry at Sr. no. 3 of the notification no. 12/2017 in case of A.B. Enterprise by the Advance Ruling Authority in Advance Ruling No. GUJ/GAAR/R/2020/18 vide order dated 19.05.2020. f) Water resource development department (Chhota Udepur) its offices: (Category: State Government) These offices perform various functions under Article 243 G and 243 W specifically Entries no. 3 and 11 of Article 243G and Entries No. 5 of Article no. 243W. and the appellant provides various manpower services for the work of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces in discharge of various responsibilities under Article 243G and 243 W of the Constitution of India. Identical work order is determined to he exempted under Entry at Sr. no. 3 of the notification no. 12/2017 in case of A.B. Enterprise by the Advance Ruling Authority in Advance Ruling No. GUJ/GAAR/R/2020/18 vide order dated 19.05.2020. j) Office of the Deputy Director - Agriculture. (Valsad Chhota Udepur) its offices: (Category: State Government) These offices perform various functions under Article 243 G and 243 W specifically Entries no. 1 and 29 of Article 243G and Entries No. 8 and 17 of Article no. 243 W. and the appellant provides various manpower services for the work of peon, driver, data entry operator etc. to help in the fundamental works entrusted upon the concerned offices in discharge of various responsibilities under Article 243G and 243 W of the Constitution of India. Identical work order is determined to be exempted under Entry at Sr. no. 3 of the notification no. 12/2017 in case of A.B. Enterprise by the Advance Ruling Authority in Advance Ruling No. GUJ/GAAR/R/2020/18 vide order dated 19.05.2020. k) Government General Hos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctions under Article 243 G specifically Entries no. 5. 7, and 8 of Article 243G. and the appellant provides various manpower services for the work of peon, driver, data entry operator etc. to help in the fundamental works entrusted upon the concerned offices in discharge of various responsibilities under Article 243G of the Constitution of India. Identical work order is determined to be exempted under Entry at Sr. no. 3 of the notification no. 12/2017 in case of A.B. Enterprise by the Advance Ruling Authority in Advance Ruling No. GUJ/GAAR/R/2020/1 8 vide order dated 19.05.2020. o) Agricultural Technology Management Agency: (Category: Government Authority) These offices perform various functions under Article 243 G specifically Entries no. 1.7. 27 of Article 243G. and the appellant provides various manpower services for the work of peon, driver, data entry operator etc. to help in the fundamental works entrusted upon the concerned offices in discharge of various responsibilities under Article 243G of the Constitution of India. p) Office of the Deputy' Director of Animal Husbandry Valsad: (Category: State Government) These offices perform vari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of peon, driver, data entry operator etc. to help in the fundamental works entrusted upon the concerned offices in discharge of various responsibilities under Article 243G and 243W of the Constitution of India. Identical work order is determined to be exempted under Entry' at Sr. no. 3 of the notification no. 12/2017 in case of A.B. Enterprise by the Advance Ruling Authority in Advance Ruling No. GLJJ/GAAR/R/2020/18 vide order dated 19.05.2020. t) GIRLS LITERACY RESIDENTIAL SCHOOL. KARCHOND (GSTES): (Category: Government Authority) These offices perform various functions under Article 243 G and 243 W specifically Entries no. 17 27 of Article 243G and Entries No. 9 13 of Article no. 243W, and the appellant provides various manpower services for the work of peon, driver, data entry operator etc. to help in the fundamental works entrusted upon the concerned offices in discharge of various responsibilities under Article 243G and 243W of the Constitution of India. Identical work order is determined to be exempted under Entry at Sr. no. 3 of the notification no. 12/2017 in case of A.B. Enterprise by the Advance Ruling Authority in Advance Ruling No. GUJ/GAAR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) Model School. Naswadi: (Category: State Government) No submissions as exemption already granted by the advance ruling authority. y) National Highway Authority of India: (Category: Government Authority) These offices perform various functions under Article 243 G specifically Entries no. 13 of Article 243G, and the appellant provides various manpower services for the work of peon, driver, data entry operator, security etc. to help in the fundamental works entrusted upon the concerned offices in discharge of various responsibilities under Article 243G of the Constitution of India. Identical work order is determined to be exempted under Entry at Sr. no. 3 of the notification no. 12/2017 in case of A.B. Enterprise by the Advance Ruling Authority in Advance Ruling No. GUJ/GAAR/R/2020/18 vide order dated 19.05.2020. 5.2 In pursuance to transfer of Member (SGST), the appellant was informed regarding the same for fresh personal hearing in the matter. The appellant vide his letter/mail dated 14.03.2023 requested to decide the appeal on the basis of material submitted physically as well as on mail and material already on record. Discussions Fin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution. 7.4 We find that the words or a Governmental authority or a Government Entity in the heading Description of services against above referred Entry No.3 has been omitted vide Notification No. 16/2021-Central Tax (Rate) dated 18.11.2021. 7.5 We find that GAAR in their findings stated that they have examined 155 contracts/ work orders presented by the appellant before the advance ruling authority. They categorized the service recipients into broadly four categories as under:- i) Government Schools ii) Government Colleges iii) Government Offices iv) Government Hospitals The GAAR extended the benefit of exemption to Government Schools not under Entry SLNo.3 but under Entry SI. No. 66 to Notification No. 12/2017-CT (Rate) dated 28.06.2017 as amended. They denied the benefit of exemption to Government Colleges under the said Entry SI. No.66 and denied the benefit of exemption to Government Hospitals under Entry' SI. No. 46 and 74 of notification ibid. They further denied the benefit of exemption to Government offices under Entry SI. No. 3 of Notif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hool education and education up to higher secondary school or equivalent. Provided further that nothing contained in sub-item (v) of item (b) shall apply to an institution providing services by way of,- (i) pre-school education and education up to higher secondary school or equivalent; or (ii) education as a part of an approved vocational education course Nil Nil With regard to other service recipients the contention of the appellant, for claiming benefit of exemption, is that the term 'in relation to' used in the exemption provided at Entry No. 3 of Notification No. 12/2017-CT (Rate) dated 28.06.2017. as amended, is very much wide enough to cover every kind of services that results in performance of the functions as mentioned in Article 243 W and 243G of the Constitution of India either directly or indirectly. Therefore their supply of manpower services for housekeeping, cleaning, security, data entry operator etc. to the referred service recipients are eligible for exemption under the above said entry. 7.7.1 We do not find any basis in the above contention of the appellant. Firstly if the intention of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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