TMI Blog2018 (9) TMI 1334X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 of CGST Notification No. 12/2017 dated 28th of June, 2017? - Held that:- From the scope of services provided by the applicant to the JDA it is clear that these services are pure services and hence exempt under S.No.3 for Notification No. 12/2017-Central Excise (Rate) dated 28th June 2017 - the Jaipur Development Authority is Governmental Authority and PMC Services provided by M/s. PDCOR to JDA in relation to “Rejuvenation of Amanishah Nallah (Dravyavati River), Jaipur” are found to be covered under services mentioned at Sl. No.3 of CGST under Notification 12 /2017 Central Tax (Rate) dated 28/06/2017 (Notification No. F. 12 (56) FD/Tax/2017-Pt-I-50 Dated 29/09/2017 issued by the Government of Rajasthan.). Ruling:- The PMC Services provided by M/s. PDCOR Ltd. to the JDA in the “Project Management Consulting Services (PMCs) for Rejuvenation of Amanishah Nallah (Dravyavati River), Jaipur” are correctly classified under SAC Code 9983. Jaipur Development Authority (JDA) is a Governmental Authority. The PMC Services provided by M/S PDCOR Ltd. to JDA under the “ “Project Management Consulting Services (PMCs) for Rejuvenation of Amanishah Nallah (Dravyavati River), Jaipur awarded ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anishah Nallah (Dravyavati River), Jaipur will attract GST or will be exempt from GST as per Serial No. 3 of CGST Notification No. 12/2017 dated 28th of June, 2017?. Further, the applicant wants the authority to clarify whether their services for the concerned project will be under SAC 9983 and fall under Serial No. 3 or any other entry of CGST Notification No. 12/2017 dated 28th of June, 2017. The applicant also wants to know whether JDA is a Local Authority Governmental Authority or Governmental Entity. 2. Scope of the works in Contract: PDCOR shall act as Project Management Consultant (PMC) for the Project and shall be responsible for overall management of all components of the Project on technical, financial and contractual matters during implementation of Design build part of the Project as defined in the Contract, Accordingly, the PMC services shall include deployment of a team of experts and other support staff which shall remain involved at every stage of the project execution. Broadly, the scope of PMC shall include review and finalization of Contractor's submissions with respect to project planning and detailed designs of various components, projec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d instrumentation system r. Control philosophy of surveillance system along with system architecture in master control system s. Services like internal illumination and ventilation, building water supply, sanitation and plumbing, service roads, landscaping, area lighting, etc. t. Master plan for the development with landscaping and master plan of reclaimed area of land u. Any other design and drawings required to complete the project by contractor as described in the Section Employer's Requirements. 4. The applicant's contention is that;- 4.1 The Jaipur Development Authority is covered under the status of Governmental Authority: Definition of Governmental Authority: As per the notification no. 32/2017-Central Tax (Rate) dated 13.10.2017, Government Authority means an authority or a board or any other body Including a Society, Trust, Corporation, (i) Set up by an Act of Parliament or State Legislature, or, (ii)Established by any Government with 90per cent or more participation by way of equity or control, to carry out a function entrusted by the Central Government, State Government, Union Territory or a local authority. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... PDCOR are exempt from GST under serial no. 3 of CGST Notification 12/2017 Central Tax (Rate). 8. Findings: 8.1 We have gone through the contents of the application and GST tariff entry relating to Services and found that the services provided by M/S PDCOR Ltd is classifiable under SAC Code 9983. The relevant portion of tariff entry reads as under:- Name of heading and item Description CGST SGST IGST Condition Heading 9983 (Other professional, technical and business services (i) Selling of space for advertisement in print media. 2.5 2.5 5 - Heading 9983 (Other professional, technical and business services) (ii) Other professional, technical and business services other than (i) above. 9 9 18 - 8.2 (a) As per definitions given under notification No. 12/2017-Central Excise (Rate) dated 28th June 2017 as amended vide notification No. 32/2017- Central tax (rat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Zila Pramukh of Zila Parishad, Jaipur District; (xii) Chief Town Planner, Rajasthan; and (xiii) Non-official members, not exceeding seven, to be nominated by the State Government]; (d). As per Section 90 of the said Act. Control by State Government.- (1) The Authority shall exercise its powers and perform its duties under this Act in accordance with the policy framed and the guidelines laid down, from time to time by the State Government for development of the areas in the Jaipur Region. (2) The Authority shall be bound to comply with such directions which may be issued, from time to time, by the State Government for efficient administration of this Act. (3) If, in connection with the exercise of the powers and the performance of the duties of the Authority under this Act, any dispute arises between the Authority and the State Government, the matter shall be decided by the State Government and its decision shall be final. (e) As per Section 90M. Power to transfer:- The officers and employees of the Authority may, in accordance with the rules made under section 95, be transferred, by the State Government, to any Urban Improvement Trust in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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