TMI Blog2020 (7) TMI 227X X X X Extracts X X X X X X X X Extracts X X X X ..... rticle 243W of the Constitution, as functions entrusted to Municipality. Hence the provisions as per Sl.No. 3 of the Notification No. 12/2017 - Central Tax (Rate) dated 28/06/2017 as amended applies in their case and therefore, the Subject Services being Pure Services, provided by the applicant to the various Municipal Corporations and Councils are in relation afore said functions entrusted to the said local authority and exempt from GST - the services provided by the applicant to the various Municipal Corporation Councils are actually aiding and helping the said Municipal Corporation Councils to perform the functions entrusted to them under Article 243W of the Constitution - the applicant is rendering Pure Services to various Municipal Corporation Councils and the said Pure Services are rendered in relation to the functions entrusted to the said Municipal Corporation Councils under Article 243W of the Constitution. Whether the services provided by the applicant fall under the Exemption Notification No. 12/2017 dated 28 th June, 2017 (Entry No. 3 of Exemption Notification) as amended from time to time as the services are in the nature of pure labour services? - HELD THA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any function entrusted to a Municipality under Article 243W of the Constitution. 2.3 Applicant has further submitted that they provide services which leads to Urban Planning Town Planning. The applicant identifies the Properties Customizes the Property Survey; does Tax Assessment Property Document Management; Prepares Property Tax Management Information; Maintains Document Management System for all Properties. 2.4 The above activities performed by the applicant help the Government or local authority to do Town Planning, Urban Planning Control the Land use by the general public. 2.5 Applicant has submitted that Clause 1 Clause 2 of the Twelfth Schedule of Article 243W of the Constitution (Seventy Fourth Amendment) Act, 1992. are - 1. Urban Planning including Town Planning. 2. Planning of Land Use and Construction of Building. 2.6 Applicant has reproduced the various definitions of Urban Planning , Town Planning Land Use Planning by citing the Encyclopedia, and Oxford Dictionary, and have concluded that their activity is exactly the same i.e. pertaining to Urban Planning , Town Planning Land Use Planning . 2.7 It is submitted tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he case, documents on record and submissions made by both, the applicant as well as the jurisdictional office. 5.1 We find that the applicant's main query is whether in view of the submissions made, the services supplied by them would be covered under Clause 1 2 of Twelfth Schedule of Article 243W? and thus exempt under Entry No. 3 of Notification no. 12/2017-CentraI Tax (Rate) dated 28.06.2018. 5.2 As per the submissions made, Applicant is providing Mapping Service to various Municipal Corporation Councils which enables to identify unpermitted construction areas and helps the Government or local authority to do Town Planning, Urban Planning Control the Land use by the general public, etc. Applicant's activities include identifying properties Customizing the Property Survey, conducting of Tax Assessment Property Document Management, Preparation of Property Tax Management Information and Maintaining of Document Management System for all Properties. 5.3 We find that the above question of the applicant is in respect of the Serial No. 3 of the Notification as below:- Sl.No. Chapter, Section, Heading, Group or Service C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 forestry, protection of the environment and promotion of ecological aspects. 9. Safeguarding the interests of weaker sections of society including the handicapped and mentally retarded. 10. Slum improvement and up gradation. 11. Urban poverty alleviation. 12. Provision of urban amenities and facilities such as parks, gardens, playgrounds. 13. Promotion of cultural, educational and aesthetic aspects. 14. Burials and burial grounds; cremations, cremation grounds and electric crematoriums. 15. Cattie pounds; prevention of cruelty to animals. 16. Vital statistics including registration of births and deaths. 17. Public amenities including street lighting, parking lots, bus stops and public conveniences. 18. Regulations of slaughter houses and tanneries. 5.6 In view of the above referred legal provisions that would require examination in respec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted to them under Article 243W of the Constitution. 5.11 In view of the above we observe that the applicant is rendering Pure Services to various Municipal Corporation Councils and the said Pure Services are rendered in relation to the functions entrusted to the said Municipal Corporation Councils under Article 243W of the Constitution. 5.12 It is clearly seen from a reading of SI No. 3 of Notification No. 12/2017- Central Tax (Rate) dated 28/06/2017, that exemption is extended to Pure services ........provided to .or local authority by way of any activity in relation to any function entrusted to a ..Municipality under article 243W of the Constitution. 5.13 In the subject case the applicant is providing pure services (without the supply of goods), to the various Municipal Corporation Councils. We find that the said services are in relation to any functions entrusted to a Municipality under article 243W of the Constitution. Hence we find that the applicant is entitled to the benefit of Notification No. 12/2007-CT-(Rate) dated 28.06.2017. 06. In view of the extensive deliberations as held hereinabove, we pass an order as follows : ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X
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