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2019 (9) TMI 1100 - AAR - GSTExemption of GST - providing services to Government of Mizoram, as a Financial Management Specialist and Institutional Development Specialist - Inter-state supply - HELD THAT:- The Applicant is required to support the Water Resources Department in implementing the ‘Climate Adaptation in Vennar Sub-basin in Cauvery Delta Project’. The project aims at improving water management in the Vennar System. The expected outputs are improved flood risk management and up-gradation of irrigation infrastructure. Seven consultants, including the Applicant have been engaged for supporting the PMU in implementing the project - Entry 3 of the Eleventh Schedule of the Constitution includes minor irrigation, water management and watershed development. The Applicant is, therefore, providing pure service to the State Government in relation to a project that involves functions listed under Entry 3 of the Eleventh Schedule. The Applicant’s service to the Government of Tamilnadu is, therefore, eligible for exemption under Sl.No. 3 of the Exemption notification. Entry 13 of the Eleventh Schedule lists roads, culverts, bridges, ferries, waterways, and other means of communication. But Art 243M (2) states that the Part of the Constitution containing provisions on Panchayats, including Art 243G, does not apply to Mizoram. However, Entry 4 of the Twelfth Schedule and Entry 4 of the Mizoram Municipalities Act, 2007 include roads and bridges. Improvement, construction and modernisation of roads is, therefore, a function entrusted to a Municipality under Art 243 W of the Constitution. The Applicant is, therefore, providing pure service to the State Government in relation to a project that involves functions listed under Entry 4 of the Twelfth Schedule. The Applicant’s service to the Government of Mizoram is, therefore, eligible for exemption under Sl.No. 3 of the Exemption notification.
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