TMI Blog2019 (10) TMI 756X X X X Extracts X X X X X X X X Extracts X X X X ..... Engineers and other support staff which shall remain involved till execution of the projects. The scope would broadly include appointments of contractors and consultants, review and finalisation of contractor's and consultant's submissions in relation to project planning and execution, periodic review of progress report, rendering advice on counter measures/corrective actions required for overcoming bottlenecks/problems encountered during the execution of the project. The services provided by the applicant appears to fall in the list of services enumerated under serial no. 6 of the 12th Schedule of Article 243 W of the Indian Constitution, thus qualifying the admissibility criteria. Any 'Pure Services are provided to a G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Municipality under Article 243G or Article 243W respectively, of the Constitution of India? 2. Would supervision fees received towards such services provided by the applicant qualify as Pure services (excluding works contract service or other composite supplies involving supply of any goods) as provided in serial number 3 of Notification No. 12/2017- Central Tax (Rate) dated 28 June, 2017[Notification No. FA -3-42/201711/v (53) dated 30 June 2017, as amended by Notification No. 2/2018-Central Tax (Rate) dated 25 January, 2018 issued under CGST Act, 2017 serial number 3 of Notification No. 9/2017 -Integrated Tax (Rate) dated 28.06.2017, as amended by Notification No. 2/2018 - Integrated Tax (Rate) dated 25.01.2018 and corresponding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng advice on counter measures/corrective actions required for overcoming bottlenecks/problems encountered during the execution of the project. Now for arriving at a decision as to whether the nature of services provided by the applicant falls under 12th Schedule, Article 243W of the Indian Constitution, the activities listed under 12th Schedule are enumerated as under: 1. Urban planning including town planning. 2. Regulation of land use and construction of buildings. 3. Planning for economic and social development. 4. Roads and bridges. 5. Water supply for domestic, industrial and commercial purposes. 6. Public health, sanitation conservancy and solid waste management. 7. Fire services. 8. Urban for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (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 243 G of the Constitution or in relation to any function entrusted to a Municipality under article 243 W of the Constitution. NIL NIL (zf) governmental authority has the same meaning as assigned to it in the Explanation to clause (16) of section 2 of the Integrated Goods and Services Tax Act, 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Parliament or a State Legislature or established by the Government with 90 percent or more participation by way of equity or control to carry out any function entrusted to a Panchayat or Municipality under Article 243G or Article 243W of the Constitution of India, then the same is exempted vide SI. No. 3 of the Notification No. 12/2017-Central Tax (Rate) dated 28th June, 2017. In view of the above facts and provisions the ruling is given as under: ADVANCE RULING UNDER SECTION 98 OF THE CGST/GGST ACT, 2017 1. The services provided by the applicant appears to fall in the list of services enumerated under serial no. 6 of the 12th Schedule of Article 243W of the Indian Constitution, thus qualifying the admissibility criteria. 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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