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TMI Blog2024 (2) TMI 170X X X X Extracts X X X X X X X X Extracts X X X X ..... the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017. These manpower services are provided to Social welfare department which is a department of State Government. These manpower services are provided to weaker sections including scheduled caste and scheduled tribe which are in relation to the function entrusted to a Panchayat under article 243G of the constitution which is covered by 27th entry of eleventh schedule which says 'Welfare of the weaker sections, and in particular, of the Scheduled Castes and the Scheduled Tribes'. - DR. M.P. RAVI PRASAD AND SRI. KIRAN REDDY T, MEMBER Represented by : Sri. Lingaraj M Pujari Chartered Accountant ORDER UNDER SECTION 98(4) OF THE CGST ACT, 2017 AND UNDER SECTION 98(4) OF THE KGST ACT, 2017 M/s. Manish Manpower Agency, No. 41-76/1, Sri Lingeshwar Sadam, Halepeth, Shahapur, Yadgiri, (hereinafter referred to as The applicant ] having GSTIN 29AAPFM7745M1ZA, have filed an application for Advance Ruling under Section 97 of CGST Act 2017 and KGST Act 2017 read with Rule 104 of CGST Rules 2017 and KGST Rules 2017, in FORM GST ARA-01 discharging the fee of Rs. 5,000/- each under the CGST Act and the KGST Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entioned under entry no. 3 of the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017. These manpower services are provided to Social Welfare Department, which is a department of State Government. These manpower services are provided to socially backward people, scheduled caste and scheduled tribe which is in relation to function entrusted to a Panchayat under article 243G of the Constitution which is covered by 27th entry of eleventh schedule which says Welfare of the weaker sections, and in particular, of the Scheduled Castes and the Scheduled Tribes. PERSONAL HEARING / PROCEEDINGS HELD ON 03.11.2023 6. Sri. Lingaraj M Pujari, Chartered Accountant and duly authorised representative of the applicant appeared for personal hearing proceedings held on 03.11.2023 and reiterated the facts narrated in their application. FINDINGS DISCUSSION 7. At the outset we would like to make it clear that the provisions of CGST Act, 2017 and the KGST 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 refe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om the above said entry of the notification it is observed that, in order to claim exemption on supply of man power services two conditions should be satisfied:- 1. Pure Services (excluding works contract service or other composite supplies involving any goods) provided to the Central Government, State Government or Union territory or local authority or a Governmental authority 2. 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 Now we examine one by one. The Applicant states that he is providing manpower services to Zilla Panchayat, Taluk Panchayat, Social Welfare Department, Backward Classes Welfare Department As per section 2(69) of KGST Act 2017 Local Authority means,- (a) Panchayat as defined in clause (d) of article 243 of the Constitution; (b) a Municipality as defined in clause (e) of article 243P of the Constitution; (c) a Municipal Committee, a Zilla Parishad, a District Board, and any other authority legally entitled to, or entrusted by the Central Government or any State Governme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies. 21. Cultural activities. 22. Markets and fairs. 23. Health and sanitation, including hospitals, primary health centres and dispensaries. 24. Family welfare. 25. Women and child development. 26. Social welfare, including welfare of the handicapped and mentally retarded. 27. Welfare of the weaker sections, and in particular, of the Scheduled Castes and the Scheduled Tribes. 28. Public distribution system. 29. Maintenance of community assets. 243W. Powers, authority and responsibilities of Municipalities, etc Subject to the provisions of this Constitution, the Legislature of a State may, by law, endow,- (a) the Municipalities 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 Municipalities, subject to such conditions as may be specified therein, with respect to,- (i) the preparation of plans for economic development and social justice; (ii) the performance of functions and the implementation of schemes as may be entrusted to them including those in relation to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions including scheduled caste and scheduled tribe which are in relation to the function entrusted to a Panchayat under article 243G of the constitution which is covered by 27th entry of eleventh schedule which says 'Welfare of the weaker sections, and in particular, of the Scheduled Castes and the Scheduled Tribes'. 12. In view of the foregoing, we pass the following RULING Supply of manpower services like cleaning staff, cook, assistant cook, staff nurse, teachers and watchman to hostels and residential schools/colleges run by Social welfare department is exempted since the manpower services provided are 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. Supply of Manpower services like Data Entry Operator, Drivers, D Group staff, FDA, SDA, Typists to Zilla Panchayat/Taluk Panchayat/ Social welfare department/Backward Classes Welfare Department are not 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 func ..... X X X X Extracts X X X X X X X X Extracts X X X X
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