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TMI Blog2019 (8) TMI 1220X X X X Extracts X X X X X X X X Extracts X X X X ..... ith the functions mentioned under article 243G and 243W of the Constitution of India can be termed as "Pure Services" as referred in 1. SI. No 3 - (Chapter 99) of Table mentioned in Notification No.12/2017-Central Tax (Rate) Dated 28/06/2017 and accordingly eligible for exemption from. Central Goods and Services Tax? 2. SI. No 3 - (Chapter 99) of Table mentioned in Notification No.12/2017-(Gujarat) State Tax (Rate) Dated 30/06/2017 and accordingly eligible for exemption from Gujarat Goods and Services Tax?" 2.2. The Applicant Shri Jayesh Anilkumar Dalal, vide Statement-I to his application dated 29/01/2018, has submitted that he has been providing consultancy services in the field of structural, architectural and project management consu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 Surat Urban Development Authority 10 Ahmedabad Urban Development Authority 3 Vadodara Urban Development Authority 11 Gujarat Housing Board, Ahmedabad 4 Gujarat Housing Board, Vadodara 12 Rajkot Municipal Corporation 5 Gandhinagar Municipal Corporation. 13 Rajkot Urban Development Authority 6 Gandhinagar Urban Development Authority 14 Punjab Urban Development Authority 7 Sports Authority of Gujarat, Gandhinagar 15 Gujarat State Police Housing Corporation Ltd. 8 Executive Engineer, R&B Division, Himmatnagar 16 R & B Panchayat Div. Vadodara 3. The applicant has submitted that they have been providing services to above authorities/departments since under Services Tax Law and also cont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch falls under the works contract services. The exemption is provided to services involves only supply of services and not for works contract services. 3.1 The applicant has further mentioned in the Statement II, of the application, that: i. The word "Pure Services" referred in notification has nowhere been defined in the Act, Rules or notification themselves. They also do not provide any mechanism to determine particular service as "Pure Services". ii. The Notification also does not specifically name the services which are eligible for exemption and which are excluded. iii. The plea of the government department by taking the base of FAQ as mentioned herein before in statement 1, is also not reliable since the fact that the FAQs repr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t from maintenance, replacement of defunct lights and other spares. In this case, the scope of the service involves maintenance work and supply of goods, which falls under the works contract services. The exemption is provided to services involves only supply of services and not for work contract services". 4.1 He has, inter-alia, mentioned that as per the documents submitted by the applicant, it appears that the services provided by applicant do not involve any supply of goods and hence they are falling in the definition of "Pure Services". 4.2 He has mentioned that on going through the work order submitted by the applicant in respect of Gandhinagar Urban Development Authority and Rajkot Municipality it appears that The applicant is prov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion, Heading, Group or Service Code (Tariff) Description of Services Rate (Per cent.) Condition (1) (2) (3) (4) (5) - -- --- -- -- -- 3 Chapter 99 Pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to the Central Government, State Government or Union territory or local authority or a Governmental authority by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution. Nil Nil 5.1 From the above it is forthcoming that the services are exempted from the CGST and SGST Tax if ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvices in the nature as mentioned in point 12(B) above, provided to Local Authorities , Urban Development Authority, Dist. Panchayat R&B Div. and other Government Departments which are entrusted with the functions mentioned under article 243G and 243W of the Constitution of India can be termed as "Pure Services" as referred in 1. Sl. No. 3 - (Chapter 99) of Table mentioned in Notification No. 12/2017 - Central Tax (Rate) Dated 28/06/2017 and accordingly eligible for exemption from Central Goods and Service Tax. 2. Sl. No. 3 - (Chapter 99) of Table mentioned in Notification No. 12/2017 - (Gujarat) State Tax (Rate) Dated 30/06/2017 and accordingly eligible for exemption from Gujarat Goods and Service Tax. Answer: The services provi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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