9911796707
TMI Blog2018 (11) TMI 400X X X X Extracts X X X X X X X X Extracts X X X X ..... ORPORATION LIMITED, # 40-3-18, Floor, Gummadi Gopala Rao Street, Labbipet, Vijayawada, Andhra Pradesh, India (hereinafter also referred as applicant/AMRCL), having GSTIN: 37AANCA9264G1Z8 is incorporated under the Companies Act,2013 to undertake the development of Vijayawada Metro Rail Project. The applicant undertakes transport studies such as comprehensive Mobility Plan, Transit Oriented Development Plan, Integrated Public Transport Plan, and Non Motorized Transport plan and preparation of Detailed Project Reports (DPRs) of the Metro Rail Projects in Andhra Pradesh. The above activities of the applicant are undertaken by third party vendors providing Consultancy Services on behalf of the applicant. 2. The applicant has filed an applicatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eir application before the members of this authority. Discussions and Findings 4.1 We have gone through the application filed by the applicant and written / oral submission made by them. We will discuss up the issue one by one. 4.2.1 It would be prudent to examine the definition of Government / Government entity as per the statute. In terms of notification 12/2017, dated 28th June 2017. "governmental authority" has the same meaning as assigned to it in the Explanation to clause (16) of section 2 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017). As per clause (16) of section 2 of the Integrated Goods and Services Tax Act, 2017. "governmental authority" means an authority or a board or any other body,- (i) set up by an Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Constitution of India. The abstract of relevant provisions are reproduced hereunder: Article 243 W : Powers, authority and responsibilities of Municipalities, etc Subject to the provisions of this Constitution, the Legislature of a State may, by law, endow (a) the Municipalities with such powers and authority as may be necessary to enable them to function as institutions of self government and such law may contain provisions for the devolution of powers and responsibilities upon Municipalities, subject to such conditions as may be specified therein, with respect to (i) the preparation of plans for economic development and social justice; (ii) the performance of functions and the implementation of schemes as may be entrusted to them ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Urban Planning is a function entrusted to Municipality under Article 243 W of the Constitution. The applicant has invited our attention to Ministry of Urban Development, Government of India in K-14011/07/2007/Metro/UT dt.29-08-2007, addressed to all the Chief Secretaries of the States and Union Territories, informing the decision that the urban transport and urban planning must go together and that urban transport is an integral part of urban development, which will help in ensuring that urban transport remains an integral part of urban planning at all the times and cities are planned in a wholistic manner. Therefore, we held that Urban Transportation also is a part of Urban Planning. 4.3.3 Further more, the proposed activity of AMRCL als ..... X X X X Extracts X X X X X X X X Extracts X X X X
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