TMI Blog2019 (6) TMI 1013X X X X Extracts X X X X X X X X Extracts X X X X ..... ich the value of supply of goods constitutes not more than 25 per cent of the value of the said composite supply provided to the Central Government, State Government or Union territory or local authority or a Governmental authority or a Government entity by way of any activity in relation to any function entrusted to a Panchayath under Article 243G of the Constitution or in relation to any function entrusted to a Municipality under Article 243W of the Constitution, is exempted from Goods and Services Tax vide Notification No.12/2017-Central Tax (Rate) dated 28-06-2017 as amended by Notification No.02/2018 Central Tax (Rate) dated 25-01-2018. The functions like construction of roads, fire services, urban forestry, protection of environmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... labour services for rill / river maintenance (rill bank protection by using rill stones), labour services of clearing the truck path in forests is included in exempted services in Notification No.12/2017- Central Tax (Rate) dated 28-06-2017 or any other related notification. (ii) If the above supply of service not included in any exemption notifications as per Question No.1, the rate of goods and services tax applicable to such supply of services. The authorized representative of the applicant was heard. It is stated that the petitioner is engaged in various labour services to Government of Kerala connected with fire protection, plantation work, clearing of truck paths, maintenance work for soil and water resources in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed from Goods and Services Tax vide Notification No.12/2017-Central Tax (Rate) dated 28-06-2017 as amended by Notification No.02/2018 Central Tax (Rate) dated 25-01-2018. The functions entrusted to a municipality under the Twelfth Schedule to Article 243W of the Constitution are as under: (a) Urban planning including town planning. (b) Regulation of land-use and construction of buildings. (c) Planning for economic and social development. (d) Roads and bridges. (e) Water supply for domestic, industrial and commercial purposes. (f) Public health, sanitation conservancy and solid waste management. (g) Fire services. (h) Urban forestry, prot ..... X X X X Extracts X X X X X X X X Extracts X X X X
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