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2019 (11) TMI 1710 - AUTHORITY FOR ADVANCE RULING, GOALevy of GST - collection of Sopo from vendors for occupation of space (both open and covered) in the Municipal Market area - Renting of immovable property or not - whether making available a space, both open and covered within the area of the Municipal Market to vendors, hawkers and small merchants is covered in “Services by way of any activity in relation to a function entrusted to a Panchayat under article 243G of the Constitution or to a Municipality under article 243W of the Constitution? - HELD THAT:- The Eleventh Schedule of Constitution of India includes entry of markets and fairs at Si. No. 22. However, no such entry is available in Twelfth Schedule. The applicant here is Municipality and as such cannot be said to be providing services by way of an activity in relation to a function entrusted to a Municipality under Article 243 W of the Constitution. Moreover, such fees for occupation of open space are collected even by private parties in arears where there are business activities, as such it is not the function which is entrusted to local authority in which it is engaged as public authority. GST is payable on collection of Sopo from 1 July, 2017.
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