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TMI Blog2019 (10) TMI 949X X X X Extracts X X X X X X X X Extracts X X X X ..... 2017, in FORM GST ARA-01 discharging the fee of Rs. 5,000-00 each under the CGST Act and the KGST Act. 2. The Applicant is a Proprietary concern and is registered under the Goods and Services Act, 2017. The applicant has sought advance ruling in respect of the following question:- Is GST Applicable on man power services provided to Karnataka Rural Road Development Agency? 3. The applicant furnishes some facts relevant to the stated activity: a. The applicant states that he is in the business of providing manpower services. Me is providing man power services of Data Entry Operator, Field Engineer, Diploma Field Engineer, Senior Software Professional (Team Leader), Software Engineers for IT Cell, Graduate Assistant, Office Assistant, Pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... FINDINGS & DISCUSSION: 4.1 The entry no. 3 of Notification No. 12/2017 - Central Tax (Rate) dated 28.06.2017 is verified the same reads as under: "Pure Services (excluding works contract service or other composite supplies involving supply of 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 243 W of the Constitution." 4.2 The contract of the applicant is examined and it is seen that the contract is for providing services which does not involve supply of goods and hence is pur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... overnmental authority" means an authority or board or any other body,- (i) set up by an Act of Parliament or a State Legislature; or (ii) established by any Government, with ninety per cent, or more participation by way of equity or control, to carry out any function entrusted to a Panchayat under article 243G or to a municipality under article 243W of the Constitution." 4.3.5 The objectives of the recipient as available in the website of the recipient arc as under:- * To provide state-of-the art technical support to the department in coordination with the technical academic institutions and evolving low cost construction technology using locally available materials to a greater extent. * To create the qualitative and sustainable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (iv) Animal husbandry, dairying and poultry, (v) Fisheries, (vi) Social forestry and farm forestry, (vii) Minor forest produce, (viii) Small scale industries, including food processing industries. (ix) Khadi, village and cottage industries, (x) Rural housing, (xi) Drinking water, (xii) Fuel and fodder. (xiii) Roads, culverts, bridges, ferries, waterways and other means of communication, (xiv) Rural electrification, including distribution of electricity, (xv) Non-conventional energy sources, (xvi) Poverty alleviation programme, (xvii) Education, including primary and secondary schools, (xviii) Technical training and vocational education, (xix) Adult and non-formal education, (xx) Libraries, (xxi) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s for IT Cell, Graduate Assistant, Office Assistant, Peon and Watchman are to manage the back end work and managing the offices of the KRRDA and hence are not involved directly in the activity of maintaining or construction of roads. This activity is not directly connected to the work entrusted to a Panchayat under Article 243G of the Constitution, is only for a support service which is not project specific and hence cannot be considered to be "by way of an activity in relation to a function entrusted". 5. In view of the above, the contract of the applicant with KRRDA cannot be covered under the entry no. 3 of the Notification No. 12/2017 - Central Tax (Rate) dated 28.06.2017. 6. In view of the foregoing, we rule as follows RULING The a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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