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2019 (10) TMI 756 - AAR - GSTGovernment Authority - pure services or not - Project Management services provided by applicant to recipient - function entrusted to Panchayat or Municipality under Article 243G or Article 243W respectively - supervision fees received towards such services provided by the applicant - HELD THAT:- The applicant shall be responsible for overall management of all components of the project on technical, financial and contractual matters during implementation of the sewerage projects. The services shall include deployment of team of experts, Engineers and other support staff which shall remain involved till execution of the projects. The scope would broadly include appointments of contractors and consultants, review and finalisation of contractor's and consultant's submissions in relation to project planning and execution, periodic review of progress report, rendering advice on counter measures/corrective actions required for overcoming bottlenecks/problems encountered during the execution of the project. The services provided by the applicant appears to fall in the list of services enumerated under serial no. 6 of the 12th Schedule of Article 243 W of the Indian Constitution, thus qualifying the admissibility criteria. Any 'Pure Services” are provided to a Governmental Authority by way of any activity in relation to any function entrusted to a Panchayat or Municipality under Article 243G or Article 243W of the Constitution of India and that 'Governmental Authority' is an Authority or a board set up by an Act of Parliament or a State Legislature or established by the Government with 90 percent or more participation by way of equity or control to carry out any function entrusted to a Panchayat or Municipality under Article 243G or Article 243W of the Constitution of India, then the same is exempted vide SI. No. 3 of the Notification No. 12/2017-Central Tax (Rate) dated 28th June, 2017.
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