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2020 (7) TMI 227 - AAR - GSTMapping Services provided to various Municipal Corporation & Councils - Whether the services provided by the Applicant are covered under Clause 1 & 2 of Twelfth Schedule of Article 243W? - HELD THAT:- From the detailed submissions made by the applicant pertaining to supply rendered by them to various Municipal Corporation & Councils, it is found that their supply does not envisage supply of goods. In other words, there is rendering of pure services in the subject case. The next step would be to find out whether services rendered by them are in relation to any function entrusted to a Municipality under Article 243W of the Constitution. The Services are provided by the applicant are the relation to Urban planning including town planning and Planning of land-use and construction of buildings in as much as all the said activities help the local authorities to do Planning, Urban Planning & Control the Land use by the general. The Services supplied by them are covered under Article 243W of the Constitution, as functions entrusted to Municipality. Hence the provisions as per Sl.No. 3 of the Notification No. 12/2017 - Central Tax (Rate) dated 28/06/2017 as amended applies in their case and therefore, the Subject Services being Pure Services, provided by the applicant to the various Municipal Corporations and Councils are in relation afore said functions entrusted to the said local authority and exempt from GST - the services provided by the applicant to the various Municipal Corporation & Councils are actually aiding and helping the said Municipal Corporation & Councils to perform the functions entrusted to them under Article 243W of the Constitution - the applicant is rendering Pure Services to various Municipal Corporation & Councils and the said Pure Services are rendered in relation to the functions entrusted to the said Municipal Corporation & Councils under Article 243W of the Constitution. Whether the services provided by the applicant fall under the Exemption Notification No. 12/2017 dated 28th June, 2017 (Entry No. 3 of Exemption Notification) as amended from time to time as the services are in the nature of pure labour services? - HELD THAT:- In the subject case the applicant is providing pure services (without the supply of goods), to the various Municipal Corporation & Councils. The said services are in relation to any functions entrusted to a Municipality under article 243W of the Constitution. Hence, the applicant is entitled to the benefit of Notification No. 12/2007-CT-(Rate) dated 28.06.2017.
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