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2019 (6) TMI 549

Landing Centre by protection to Mandarmani River and up-gradation of navigability by dredging of Mandarmani River in Purba Medinipur - Composite supply - service to Governmental authority - functions of a panchayat under the Constitution - HELD THAT:- The recipient is engaged in the development of fisheries. The term 'fisheries' is typically defined in terms of the people involved, species or type of fish, area of water or seabed method of fishing, class of boats, the purpose of the activities or a combination of the preceding features. The occupation of fishing and fishermen are included in the ambit. The up-gradation of Jalda Kothi Landing Centre and the related work that has been awarded to the Applicant has a direct nexus with f .....

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West Bengal Fisheries Corporation limited (hereinafter the recipient) has awarded the Applicant a contract for up-gradation of Jalda Kuti Landing Centre by protection to Mandarmani River and up-gradation of navigability by dredging of Mandarmani River in Purba Medinipur. The Applicant seeks a ruling on whether an exemption under Sl No. 3A of Notification No 9/2017 - Integrated Tax (Rate) dated 28/06/2017 (hereinafter the Exemption Notification), as amended by Notification No. 2/2018 dated 25/01/2018 Integrated Tax (Rate) dated 25/01/2018, applies to the above supply. 1.2 The question is admissible under section of CGST Act 2017/WBGST Act, 2017 (hereinafter collectively called GST Act 2017) read with clause (xviii) of section 20 of IGST Act, .....

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that dredging, involving earthwork, constitutes 89% of the work. 2.4 The Applicant submits excerpts from the report prepared by the recipient on studies for improving navigational conditions at Mandarmani tidal inlet, Purba Medinipur. He also submits a copy of the report by the recipient on Jalda Khoti Landing Center. Based on these two reports, the Applicant argues that the work undertaken is in relation to a function entrusted to a Panchayat under Article 243G of the Constitution of India. 3. Submission of the concerned officer from the Revenue 3.1 The concerned officer from the Revenue has refrained from offering any comment on the merit of the issue. 4. Observations and findings of the Bench 4.1 In its Circular No. 51/25/2018-GST dated .....

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tution. These functions are in the nature of public welfare service that the governments on their own, and sometimes through governmental authorities/entities, do provide to the citizens. When the activity is in relation to any such function, the supply to the governments or governmental authorities/entities or local authorities is exempt from paying GST under Sl No. 3 or 3A of the Exemption Notification, provided it is a pure service or a composite supply where supply of goods does not constitute more than 25% of the value. 4.3 The Applicant's eligibility under Sl No. 3A of the Exemption Notification should, therefore, be examined from three aspects: (1) whether the supply being made is a composite supply, where supply of goods constit .....

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4.5 It appears from the documents mentioned in para 2.2 that the recipient is a government entity, as defined under clause 2 (zfa) of the Exemption Notification. 4.6 Before deciding the applicability of Sl No. 3A of the Exemption Notification, the functions of a panchayat under the Constitution needs to be discussed. Article 243G of the Constitution discusses the powers, authority and responsibilities of Panchayats. It states, "Subject to the provisions of this Constitution the Legislature of a State may, by law, endow the Panchayats with such powers and authority as may be necessary to enable them to function as institutions of self-government.. subject to such conditions as may be specified therein, with respect to, the implementati .....

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.7 The recipient is engaged in the development of fisheries. The term 'fisheries' is typically defined in terms of the people involved, species or type of fish, area of water or seabed method of fishing, class of boats, the purpose of the activities or a combination of the preceding features. The occupation of fishing and fishermen are included in the ambit. The up-gradation of Jalda Kothi Landing Centre and the related work that has been awarded to the Applicant has a direct nexus with fisheries development, as evident from a reference in the reports mentioned in para 2.4 to the mass petition of the fishermen. It is, therefore activity in relation to the development of fisheries - a function listed under Sl No. 4 of the Eleventh Sc .....

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