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TMI Blog2024 (7) TMI 522X X X X Extracts X X X X X X X X Extracts X X X X ..... ity under article 243W of the Constitution and hence not exempted from GST. - DR. M.P. RAVI PRASAD AND SRI. KIRAN REDDY T, MEMBER Represented by : Mr. Shivarajkumar, Director ORDER UNDER SECTION 98(4) OF THE CGST ACT, 2017 AND UNDER SECTION 98(4) OF THE KGST ACT, 2017 M/s. KSF-9 Corporate Services Private Limited, 2nd Floor, No.26-34/4, M R Mansion, 3rd Main, Opp Kalagrama, Kengeri Ring road, Jnanajyothi Nagar, Mallathalli, Bengaluru-560056 (hereinafter referred to as The applicant'), having GSTIN 29AAFCK8154M1ZV have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 read with Rule 104 of CGST Rules, 2017 and Section 97 of KGST Act, 2017 read with Rule 104 of KGST Rules, 2017, in FORM GST ARA-01 discharging th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o 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 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 appli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o any function entrusted to a Municipality under article 243W of the Constitution Now we examine them one by one. The Applicant states that he is providing security services to BBMP. BBMP is neither a Central Government nor State Government or Union territory. Now we need to examine whether BBMP is a local Authority or not. 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 Government with the control or management of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 devolution of powers and responsibilities upon Panchayats, at the appropriate level, subject to such conditions as may be specified therein, with respect to,- (a) The preparation of plans for economic development and social justice; (b) The implementation of schemes for economic development and social justice as may be entrusted to them including those in relation to the matters listed in the Eleventh Schedule. Matters lis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 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 the matters listed in the Twelfth Schedule; There are 18 items in the twelfth schedule of the Constitution which are as below:- 1. Urban planning including town planning. 2. Regulation of land-use and construction o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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