TMI Blog2021 (4) TMI 566X X X X Extracts X X X X X X X X Extracts X X X X ..... Welfare of the weaker sections, and in particular, of the Scheduled Castes and the Scheduled Tribes. Since the applicant is providing to the State Government pure services by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution, the same is covered under the entry number 3 of Notification No. 12/2017 -Central Tax (Rate) dated 28-06-2017 and hence is exempted under the CGST Act, 2017 - the activity is also exempted under the KGST Act, 2017. - KAR ADRG 19/2021 - - - Dated:- 6-4-2021 - DR. M.P. RAVI PRASAD AND SRI. MASHHOOD UR REHMAN FAROOQUI, MEMBER Represented by : Sri VishwanathBhat, Cost Accountant and Duly Authorised Representative ORDER UNDER SECTION 98(4) O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tment, Government of Karnataka to rent out his property to run post metric Girl's Hostel and constitute rent/ letting out of 10,441 sq.ft building consisting of seven rooms, two halls, 11 toilets, 10 bathrooms and bore well, for a rent of ₹ 1 per month. 5.2 The applicant has furnished a magazine published by the Government of Karnataka which pertains to action plan of backward classes Welfare Department 2019-20, where in it is reported that back ward Classes Welfare Department has been established for the welfare of backward classes to implement programmes of overall development of backward classes which are notified by the Government of Karnataka. 5.3 The Backward Classes Welfare Department is providing hostel facility to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... horized representatives during the hearing. We also considered the issue involved on which advance ruling is sought by the applicant, relevant facts and the applicant's interpretation of law. 9. The applicant has stated that he has let out his property to the Backward Classes Welfare Department, Government of Karnataka who in turn is using the same for providing hostel facilities to the post metric girls of backward classes. It is observed that the applicant is not into the supply of any works contract service or other composite supplies involving supply of any goods. The applicant is only providing the services of renting an immovable property. Hence, the services provided by the applicant constitutes pure service as per entry no 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chayats with such powers and authority and may be necessary to enable them to function as institutions of self government and such law may contain provisions for the devolution of powers and responsibilities upon Panchayats, at the appropriate level, subject to such conditions as may be specified therein, with respect to (a) the preparation of plans for economic development and social justice;,- (b) the implementation of schemes for economic development and social justice as may be entrusted to them including those in relation to the matters listed in the Eleventh Schedule. Eleventh schedule 1. Agriculture, including agricultural extension. 2. Land improvement, implementation of land reforms, land consolidation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facilities to the post metric girls of backward classes. This is in relation to the function entrusted to a panchayat under article 243G of the constitution which is covered by 27th entry of 11th schedule which says Welfare of the weaker sections, and in particular, of the Scheduled Castes and the Scheduled Tribes. 12. Since the applicant is providing to the State Government pure services by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution, the same is covered under the entry number 3 of Notification No. 12/2017 -Central Tax (Rate) dated 28-06-2017 and hence is exempted under the CGST Act, 2017. For the same reasons, the activity is also exempted under the KGST Act, 2017. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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