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2019 (6) TMI 550

7 - Works contract services - composite contracts - contract for resectioning of river Jamuna from the upstream of Charghat Bridge to the downstream of Ghonja Haspur Bridge in Block and P.S Swarupnagar, Habra - 1 and Gaighata in North 24 Parganas - functions of a panchayat under the Constitution HELD THAT:- It is evident from the description of the work that it is a composite supply 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 t .....

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ct for resectioning of river Jamuna from the upstream of Charghat Bridge to the downstream of Ghonja Haspur Bridge in Block and P.S Swarupnagar, Habra - 1 and Gaighata in North 24 Parganas. The Applicant seeks a ruling on whether an exemption under Sl No. 3 or 3A of Notification No 9/2017 - Integrated Tax (Rate) 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 .....

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s in relation to a function entrusted to a panchayat under Article 243 G and/or a municipality under Article 243W. 3. Observations and findings of the Bench 3.1 In its Circular No. 51/25/2018-GST dated 31/07/2018 the Central Government 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 impr .....

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3 or 3A of the Exemption Notification should, therefore, be examined from three aspects: (1) whether the supply being made is pure service or a composite supply, where supply of goods does not exceed 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 .....

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r 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 13 Rural electrification, including distribution of electricity 14 Road, culverts, bridges, ferries, waterways and other means of communication 15 Education including primary and secondary schools 16 Non-conventional sources of energy 17 Technical training and vocational education 18 Adult and non-formal education 19 Public distribution system 20 Maintenance of community assets 21 Welfare of the weaker sections of the in particular of the schedule caste an .....

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