TMI Blog2018 (11) TMI 400X X X X Extracts X X X X X X X X Extracts X X X X ..... that it is answerable to Government of Andhra Pradesh; that its Chairman is the Principal Secretary. The Government of Andhra Pradesh, issued G.O. Rt.No: 599, MA&UD(H2) Department, dated 14.09.2015, in which, the Government of Andhra Pradesh has decided that the special purpose vehicle for Vijayawada Metro Rail Project, hence forth be called as AMARAVATHI METRO RAIL CORPORATION LIMITED (AMRC)’. Based on above facts, it is evident that the applicant is a Government authority as per the Notification No. 12/2017 - Central Tax dated 28th June 2017. Whether the consultancy services for preparation of transport studies comes within the purview of the functions of Municipality under article 243W r/w Twelfth Schedule to the Constitution of India ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of India, and accordingly, falls within the purview of the aforesaid exemption notification. - AAR/AP/07(GST)/2018 in Application No. AAR/12(GST)/2018 - - - Dated:- 2-7-2018 - SRI. J.V.M SARMA AND SRI. AMARESH KUMAR, MEMBER Present for the Applicant: Sri R. Narasimha Murthy Present for the Jurisdictional Officer: Remarks Remarks Note : Under Section 100 of the APGST Act 2017, an appeal against this ruling lies before the appellate authority for advance ruling constituted under section 99 of APGST Act 2017, within a period of 30 days from the date of service of this order. M/s. AMARAVATHI METRO RAIL CORPORATION LIMITED, # 40-3-18, Floor, Gummadi Gopala Rao Street, Labbipet, Vijayawada, Andhra Pradesh, India (herein ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e said application is forwarded to the Jurisdictional Tax Officer, i.e Assistant Commissioner (State Tax), Krishna lanka Circle, Vijayawada to offer their remarks if any, as the taxpayer was allotted to STATE in the bifurcation of taxpayers between the CENTRE and the STATE . A mail dated 21 st June 2018 is received from the jurisdictional officer indicating that no issues / proceedings are pending on the questions raised by the applicant in his application. 3. A personal hearing is fixed on 25 th June 2018, wherein Shri. R.Narasimha Murthy, an authorized representative of the applicant attended and made submissions on the issues raised in their application before the members of this authority. Discussions and Findings ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... L CORPORATION LIMITED (AMRC) . Based on above facts, it is evident that the applicant is a Government authority as per the Notification No. 12/2017 - Central Tax dated 28th June 2017. 4.3.1 Now we will examine Whether the consultancy services for preparation of transport studies such as Comprehensive Mobility plan, Transit Oriented Development Plan, Integrated Public Transport Plan and Non Motorized Transport plan (IPT NMT )plan and consultancy services of Transaction Advisors/ preparation of Detailed Project Reports Metro Rail Projects, Circular Rail Project in Capital region of AP, comes within the purview of the functions of Municipality under article 243W r/w Twelfth Schedule to the Constitution of India. The abstract of relevant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8. Slum improvement and up-gradation 9. Safeguarding the interests of the weaker sections of society, including the physically handicapped and mentally unsound 10 . Urban forestry, protection of environment and promotion of ecological aspects 11. Construction of roads and bridges 12. Provision of urban amenities and facilities such as parks, gardens and playgrounds 13. Promotion of cultural, educational and aesthetic aspects 14. Burials and burials grounds, cremation and cremation grounds and electric crematoriums 15. Cattle ponds, prevention of cruelty to animals 16. Regulation of slaughter houses and tanneries 17. Public amenities including street lighting ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lan and non-motorized transport plan for Vijayawada. (g) Transaction Advisory services for Visakhapatnam Metro. (h) DPR for high speed sub-urban Rail (Circular Rail) in Capital Region of AP As discussed in preceding paragraph, all the above activity is in the nature of urban transportation and urban planning and we held that the same is covered under the purview of the functions of Municipality under article 243W read with Twelfth Schedule to the constitution of India, and the same fall within the purview of the aforesaid exemption notification 12/2017-Central Tax (Rate), dated : 28 th June 2017. 5. Accordingly, we give the following ruling: RULING (i) The applicant / AMRCL is a Government Authority as per Noti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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