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2019 (6) TMI 550

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..... of various services, where excavation and re-excavation of the drainage channel is the principal supply. Supply of goods, if any, is purely incidental, and is not accounted for separately in the price schedule. The recipient is engaged in the development of irrigation and waterways, which includes activities in relation to the function listed under Sl No. 5 of the Eleventh Schedule, and, therefore, entrusted to a panchayat under Article 243G of the Constitution of India. The recipient certifies that the work awarded to the Applicant, involving drainage of channels and riverbeds, is an activity undertaken in relation to the function. The Applicant s service to the recipient, therefore, is exempt under Sl No. 3A of the Exemption Notific .....

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..... te) dated 28/06/2017 (hereinafter the Exemption Notification), as amended from time to time, 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) read with clause (xviii) of section 20 of the IGST Act, 2017. The concerned officer from the Revenue has not objected to the admission of the application and informs that the question raised by the Applicant is not pending or decided in any forum. 1.3 The application is, therefore, admitted 2. Submissions of the Applicant 2.1 Sl No. 3 of the Exemption Notification exempts from payment of GST any pure service (excluding works contract service or other composite s .....

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..... clarifies that the service tax exemption under Sl No. 25(a) of Notification No. 25/2012 dated 20/06/2012 (hereinafter the ST Notification) has been substantially, although not in the same form, continued under GST vide Sl No. 3 and 3A of the Exemption Notification. Sl No. 25(a) of the ST notification under the service tax exempts services provided to the Government, a local authority or a governmental authority by way of water supply, public health, sanitation, conservancy, solid waste management or slum improvement and up-gradation. The Circular further explains in relation to the specific issue of ambulance service to the Government by a private service provider (PSP) that such service is a function of public health entrusted to muni .....

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..... more than 25% of the value of the supply, (2) whether the recipient is government, local authority, governmental authority or a government entity, and (3) whether the supply is being made in relation to any function entrusted to a panchayat or a municipality under the Constitution, as clarified in the above paragraphs. 3.4 The recipient is the State Government. The contract is meant for resectioning of river Jamuna. It involves the earthwork in the excavation of the drainage channels and deposit of the excavated materials to locations outside the government land. The total contract value includes the cost of services like loading and unloading, transportation, the arrangement of land etc. It is evident from .....

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..... heries 5 Minor irrigation, water management and watershed development 6 Social forestry and farm forestry 7 Small scale industries in which food processing industry is involved 8 Minor forest produce 9 Safe water for drinking 10 Khadi, village and cottage industries 11 Rural housing 12 Fuel and fodder .....

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..... 27 Cultural activities 28 Libraries 29 Poverty Alleviation Programmes 3.6 The recipient is engaged in the development of irrigation and waterways, which includes activities in relation to the function listed under Sl No. 5 of the Eleventh Schedule, and, therefore, entrusted to a panchayat under Article 243G of the Constitution of India. The recipient certifies that the work awarded to the Applicant, involving drainage of channels and riverbeds, is an activity undertaken in relation to the function referred to above. 3.7 The Applicant s service to the recipient, therefore .....

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