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TMI Blog2021 (8) TMI 145X X X X Extracts X X X X X X X X Extracts X X X X ..... for short) and the West Bengal Goods and Services Tax Act, 2017 (the WBGST Act, for short) have the same provisions in like matter except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisions in the WBGST Act. Further to the earlier, henceforth for the purposes of these proceedings, the expression 'GST Act' would mean the CGST Act and the WBGST Act both. 1.2 C M S Engineering Concern (hereinafter referred to as, the applicant) is stated to be engaged in operation of water pump and safeguarding pumping machinery at various Pump Houses in different districts like South 24 Parganas, North 24 Parganas, Howrah, Nadia etc. for supply of drinking water to the public and hospitals upon receipt of work order from Directorate of Public Health Engineering, Government of West Bengal (herein after referred to as, the PHE Directorate). 1.3 The applicant is of the opinion that he provides services to local authority, i.e., Panchayat and Municipality whose power and duties are described in Article 243G and Article 243W of the Constitution of India. The s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nding State Notification No. 1136 - FT dated 28/06/2017),as amended from time to time. 3. Submission of the Revenue 3.1 The concerned officer from the revenue has expressed his view as under: The services rendered by the applicant for supervision of electrical installation and operating and guarding of pumping machinery is a supply of services in the form of works contract or job work. These supplies in no ways are sovereign service of the government. Therefore the stated services could not be considered as services fall under the purview of article 243G and 243W of the constitution. 4. Observations & Findings of the Authority 4.1 We have gone through the records of the issue as well as submissions made by the authorised representatives of the applicant during the course of personal hearing. We have also considered the submission made by the officer concerned from the Revenue. 4.2 The question of the applicant pertains to entry serial No. 3 of the Notification No. 1136 F.T. dated 28.06.2017 which reads as follows:- Sl.No. Chapter, Section, Heading, Group or Service Code (Tariff) Description of Services Rate (per cent.) Condition 3 Chapter 99 Pure Services (excluding w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the concerned officer from the Revenue that the services rendered by the applicant for supervision of electrical installation and operating and guarding of pumping machinery is a supply of services in the form of works contract or job work cannot be accepted since supply of services without any supply of goods doesn't fall under the category of 'works contract' as defined under clause (119) of section 2 of the GST Act. Further, the supply of services as undertaken by the applicant cannot be considered as any treatment or process on goods belonging to another registered person so as to qualify as 'job work' as defined under clause (68) of section 2 of the Act ibid. 4.5 It is noticed that the work order against which the applicant has provided services has been issued by the Directorate of Public Health Engineering, Government of West Bengal meaning thereby the applicant has provided services to the State Government departments. 4.6 Now we are going to ascertain whether the said services are in relation to any functions entrusted to a Panchayat under article 243G or to a municipality under article 243W of the Constitution of India. The functions entrusted to a Panchayat and to a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity and responsibilities of Municipalities, etc.-Subject to the provisions of this Constitution, the Legislature of a State may, by law, endow * the Municipalities with such powers and authority as maybe 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 Municipalities, subject to such conditions as maybe specified therein, with respect to (i) the preparation of plans for economic development and social justice; (ii) the performance of functions and the implementation of schemes as maybe entrusted to them including those in relation to the matters listed in the Twelfth Schedule; (b) the Committees with such powers and authority as maybe necessary to enable them to carry out the responsibilities conferred upon them including those in relation to the matters listed in the Twelfth Schedule. * Twelfth Schedule [Article 243W of the Constitution (Seventy-Fourth Amendment) Act, 1992]: 1. Urban planning including town planning. 2. Planning of land-use and construction of buildings. 3. Planning for economic and social development. 4. Roads and bridges. 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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