TMI Blog2020 (2) TMI 1470X X X X Extracts X X X X X X X X Extracts X X X X ..... ion No. 12/2017- Central Tax (Rate) dated 28 June, 2017, as amended (S. No. 3A) by Notification No. 2/2018- Central Tax (Rate) dated 25 January, 2018 - HELD THAT:- The services mentioned in the contract would qualify as Pure Service (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, as amended (S. No. 3A) by Notification No. 2/2018- Central Tax (Rate) dated 25 January, 2018 issued under Central Goods and Services Tax Act, 2017 (CGST) and corresponding Notifications No.- KA.N.I.-2-843/X1- 9 (47) / 17-UP. Act-1 - 2017 - Order - (10) 2017 Lucknow, dated June 30, 2017 issued under Uttar Pradesh Goods and Service Tax Act, 2017 (UPGST Act), where the Project cost includes the cost of service rendered along with reimbursement of cost of procurement of goods for rendering such service, and, thus, be eligible for exemption from levy of CGST and UPGST, respectively. - Order No. 53 - - - Dated:- 11-2-2020 - AJAY KUMAR MISRA AND DINESH KUMAR VERMA, MEMBER PROCEEDING OF THE AUTHORITY FOR ADVANCE RULING U/S. 98 OF THE GOODS AND SERVICES TAX AC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , full exemption was granted to M/s. Rudhrabhishek Enterprises Ltd, Noida, Uttar Pradesh, by Authority For Advance Ruling Uttar Pradesh, vide Order No. 22 dated 25.01.2019. 5). As per the declaration given by the applicant in Form ARA-01, the issue raised by the applicant is neither pending in any proceedings nor decided in any proceedings in the applicant s case under any of the provisions of the ACT. 6). The application for advance ruling was forwarded to the Jurisdictional GST Officer to offer his comments/ views/ verification report, which was received in this office vide letter C. No. 27-CGST/R-V/Div-III/LKO/Misc./2017/46 dated 08.01.2020 wherein it has been reported that the Project development service i.e. (detailed project report service) and Project Management Consultancy Services (PMCS) provided by the applicant to the recipient under the contract for SUDA and the PMC service under the contract for PMAY would qualify as an activity in relation to function entrusted to Panchayat or Municipality under Article 243G or 243W respectively, of the Constitution of India . 7). The applicant was granted a personal hearing on 04.02.2020. Sh. Narendra Kumar, Chartered Acc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the Project Management Consultancy services ( PMC ) under the contract for PMAY would qualify as an activity in relation to function entrusted to Panchayat or Municipality under Article 243G or Article 243W respectively, of the Constitution of India or not. To proceed further, we need to examine the purpose and scope of work for which the applicant has gone into contract with SUDA and PMAY. 12). SUDA has been established as a state level nodal agency, under the department for Urban Employment and Poverty Alleviation by Uttar Pradesh Government. This agency is registered under the Registration of Societies Act since 20 th November 1990. As per the Memorandum of Association of State Urban Development Agency , it s main objectives shall be- (a) To identify the urban poor in the state. (b) To draw up plans and formulate schemes for the upliftment of the urban poor in the state. (c) To implement schemes for the benefit of the urban poor either directly or through other agencies engaged in this direction, whether private, public or cooperative. (d) To review the progress of the execution of these activities as well as effectiveness of the benefits directed t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... PMC will coordinate, execute and monitor the activities leading to the construction of approved DUS (Dwelling units) by Govt. of India. All the activities till the completion of DUS will be taken care of by PMC. PMC shall also administer the works by the beneficiaries and ensure that the agreement between the ULBs and beneficiaries whether related to quality or quantities of work are executed in accordance with its provisions. PMC shall attach Beneficiaries to the project in PMAY-MIS and also upload Annexure 7A 7 C. PMC shall execute all MIS related work of PMAY (U). PMC will supervise the construction work to ensure adherence to the drawings, prescribed high standards of quality and timely completion of the project and verify and certify the progress of the work. Preparation of Physical and Financial progress and shall submit to respective ULBs and DUDA. Preparation of individual files consist of application, copy of Aadhar Card, bank details, land documents, consent letters etc, stage wise photographs for every beneficiaries. PMC will assist Beneficiaries at various stages such as Plinth Level, Lintel Level, roof level and final fini ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uestion is concerned, we now move to examine the second question as to whether such services provided by the applicant would 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, as amended (S. No. 3A) by Notification No. 2/2018- Central Tax (Rate) dated 25 January, 2018 issued under Central Goods and Services Tax Act, 2017 ( CGST ) and corresponding Notifications No.KA.N.I.-2-843/X1- 9 (47) / 17-UP. Act-1 - 2017 - Order (10) - 2017 Lucknow, dated June 30, 2017 issued under Uttar Pradesh Goods and Service Tax Act, 2017 ( UPGST Act ), where the Project cost includes the cost of service rendered along with reimbursement of cost of procurement of goods for rendering such service, and, thus, be eligible for exemption from levy of CGST and UPGST, respectively. 17). We have examined the sample Contract for Preparation of Detailed Project Report (DPR) and providing Project Management Consultancy for PMAY. After the examination of the agreement and scope of work we are of the opinion that services mentioned in the contract ..... X X X X Extracts X X X X X X X X Extracts X X X X
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