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TMI Blog2024 (8) TMI 1373X X X X Extracts X X X X X X X X Extracts X X X X ..... Development and Municipal Affairs, Government of West Bengal. The applicant s supply under this project therefore qualifies as a supply to the State Government. Whether the said services are in relation to any functions entrusted to a Panchayat under article 243G or to a municipality under article 243W of the Constitution of India? - HELD THAT:- The functions entrusted to a Panchayat or to a Municipality as listed in the Eleventh and/or Twelfth Schedule includes the functions like drinking water or water supply for domestic, industrial and commercial purposes. The services provided by the applicant for survey, design, drawing, estimate and preparation of comprehensive plan related to water supply schemes application is found to be a matter as listed in the Eleventh and/or Twelfth Schedule in relation to functions entrusted to a Panchayat under article 243G and/or to a municipality under article 243W of the Constitution of India. - DR TANISHA DUTTA, AND JOYJIT BANIK, MEMBER Applicant s Representative Heard : Mr. Sisir kumar Basak, Advocate, Mr. Writajo Chatterjee, Advocate. Preamble A person within the ambit of Section 100 (1) of the Central Goods and Services Tax Act, 2017 or Wes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2.1 The applicant, being a proprietorship concern, carries on business under the trade name of SETECH INDIA has received the following works which are detailed below: - a. Work order of collection of information and micro-planning on safe drinking water, waste water management, rejuvenation of water bodies and rain water harvesting within 12 numbers of urban local bodies under Cluster 1 (Cooch Behar, Alipurduar and Jalpaiguri District) of the State of West Bengal (State Mission Director, AMRUT. Adress: ILGUS Bhawan Campus, HC Block SecIII, Bidhannagar, Kol-700106) b. Survey, design, drawing, estimate and preparation of comprehensive ground water/ surface based DPR (Detailed Project Report) for Taki Municipal Area under AMRUT 2.0. (Office of the Municipal Councillors of Taki, Address:-P.O. Taki, District North 24 Parganas). c. Work for survey, design, drawing, estimation and preparation of comprehensive ground water based DPR (Detailed Project Report) for Ramjibonpur Municipal Area (Augmentation Work) under AMRUT 2.0. (Office of The Municipal Councillors of Ramjibonpur, Adress:-P.O. Ramjibonpur, District:-Paschim Medinipur, Pin-721242). d. Work Order for survey and preparation of De ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Management To examine this as is situation of existing waste water management system including sewerage, septage and drainage infrastructure Existing infrastructure analysis with depreciation of the same Gap Analysis of existing infrastructure and service (manual/mechanical) Micro plan to introduce rain water harvesting system highlighting latest technology Rejuvenation of water Bodies To examine the as is situation of existing water bodies Detailed list of water bodies need to be rejuvenated Rain Water Harvesting To examine this as is situation of existing rain water harvesting system and technology Detailed list of points where rain water harvesting system installed. 2.4 The scope of work as survey, design, drawing, estimate and preparation of comprehensive ground water/surface based DPR for Taki Municipal Area is as follows: Agency to conduct data collection, validation, coordination, follows up with the ULBs staff/MED/KMDA and all the data must be collected from the ULBs as per the survey format to be prepared in consultation with AMRUT directorate. Survey and investigation and alignment for proposed water pipe line route survey work including contour using total station instru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to prepare detailed project reports related to water supply, sewerage including reuse of waste water, rejuvenation of water bodies and green spaces projects in various cities of Madhya Pradesh, under Jal Jivan Mission (Urban). 3. Submission of the Revenue The concerned officer from the revenue has not expressed any view on the issue raised by the applicant. 4. Observations Findings of the Authority 4.1 We have gone through the records of the issue as well as submissions made by the authorized advocates of the applicant during personal hearing. 4.2 As the question of the applicant pertains to serial No. 3 of the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 [corresponding State Notification No. 1136 F.T. dated 28.06.2017] , the following criteria needs to be examined in order to decide whether the services provided by the applicant are eligible for exemption under the aforesaid serial number or not: (i) whether the instant supply of services can be treated as pure services; (ii) whether the applicant provides services to the Central Government, State Government or Union Territory or local authority or a Governmental authority; and (iii) whether the said services are i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mean a Municipality as defined in clause (e) of the article 243P of the Constitution. Thus, supplies made to Taki and Ramjibon Municipalities in West Bengal qualifies to be a supply made to a local authority. Further, supplies made to the Public Health Engineering, Government of Assam is a supply made to the State Government. 4.7 However, Madhya Pradesh Jal Nigam Maryadit (MPJNM) is a Govt. of Madhya Pradesh undertaking which is incorporated under the Company s Act 1956 with an objective to ensure safe drinking water availability to all house hold with adequate quantity on sustainable basis by tap connection within household premises throughout the year and also ensure proper treatment and disposal of sewerage in the urban and rural areas. MPJNM is a wholly owned State Government Company under the Chairmanship of Hon'ble Chief Minister, Govt. of Madhya Pradesh where share capital of the company is held by the State Government in the name of Governor (Point no 38a 46 of Articles of Association of MPJNM). It acts as a nodal agency of the State Government for executing group water supply and sewerage schemes and allied infrastructure projects and is responsible for design, executi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies. 6. Social forestry and farm forestry. 7. Minor forest produce. 8. Small scale industries, including food processing industries. 9. Khadi, village and cottage industries. 10. Rural housing. 11. Drinking water. 12. Fuel and fodder. 13. Roads, culverts, bridges, ferries, waterways and other means of communication. 14. Rural electrification, including distribution of electricity. 15. Non-conventional energy sources. 16. Poverty alleviation programme. 17. Education, including primary and secondary schools. 18. Technical training and vocational education. 19. Adult and non-formal education. 20. Libraries. 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 Sta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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