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TMI Blog2024 (7) TMI 521X X X X Extracts X X X X X X X X Extracts X X X X ..... 12/2017-Central Tax (Rate), dated 28th June, 2017 and hence not taxable. - DR. M.P. RAVI PRASAD AND SRI. KIRAN REDDY T, MEMBER Represented by : Sri Vishwanath Bhat, Cost Accountant ORDER UNDER SECTION 98(4) OF THE CGST ACT, 2017 AND UNDER SECTION 98(4) OF THE KGST ACT, 2017 M/s K A SUJIT CHANDAN (herein after refferred to as 'Applicant'), No. 30, 4th Cross, 2nd Main Road, Kengeri Satellite Town, Bengaluru-560009, having GSTIN 29AJGPS8502G2ZW, have filed an application for Advance Ruling under Section 97 of CGST Act, 2017, read with Rule 104 of the CGST Rules 2017 and Section 97 of KGST Act, 2017 read with Rule 104 of KGST Rules 2017, in form GST ARA-01 discharging the fee of Rs. 5,000/- each under the CGST Act KGST Act. 2. The Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 would also mean reference to the corresponding similar provisions in the KGST Act. 8. We have considered the submissions made by the applicant in their application for advance ruling. We have also considered the issues involved on which advance ruling is sought by the applicant and the relevant facts along with the arguments made by their authorized representative and also their submissions made during the time of hearing. 9. The Applicant states that they have rented out a building to the Department of Social Welfare, Government of Karnatak ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution. 10. Now we examine them one by one. The Applicant has rented out the building to Scheduled Tribe welfare Department which is a department of Government of Karnataka. Thus, the Applicant is providing services to State Government and hence the first condition is satisfied. 11. 243G- 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 and may be necessary to enable them to function as institutions of self-government and such law may contain provisions for the de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ild 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. 11.1 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 respec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Department to run Scheduled Tribe welfare Department's hostel. This is in relation to the function entrusted to a panchayat under article 243G of the constitution which is covered by 27th entry of 11th schedule which says Welfare of the weaker sections, and in particular, of the Scheduled Castes and the Scheduled Tribes. Thus, the second condition is also fulfilled. 12. From the above it is evident that, the Applicant is providing pure services to the State Government by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution and the same is covered under entry No. 3 of Notification No. 12/2017 Central Tax (Rate) dated 28th June 2017 and hence the same is exempted. 13. In view of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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