TMI Blog2022 (2) TMI 1155X X X X Extracts X X X X X X X X Extracts X X X X ..... ;Supply of any Goods'. Also, it is seen that the project undertaken is in relation to improving the 'Storm Water Drain' along the Kovalam basin, as a part of 'Urban Infrastructure Development' of the Greater Chennai and the services are provided to the Greater Chennai Corporation represented by its Storm Water Division. Whether the entry at Sl.No. 3 of Notification No. 12/2017-C.T.(Rate) dated 28.06.2017 in respect of CGST and Sl.No. 3 of Notification No.II(2)/CTR/532(d-15)/2017 dated 29.06.2017 in respect of SGST is applicable? - HELD THAT:- 'Pure Service' is not defined under GST and the same can be constituted in general term as any supply made without involvement of supply of goods along with supply of services. The detailed scope of consultancy services have been provided in the Terms of Reference, page 138 to 189 of consulting services contract agreement dated 03.12.2020 submitted by the applicants - the consultant have to prepare operation and maintenance manual, carry out citizen awareness campaigns, collaborate public and private storm water stakeholders and also involve civil society in the maintenance of assets created out of the project ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... NKATESH, I.R.S., AND TMT. K. LATHA, M.SC., (AGRI), MEMBER, Note: Any appeal against the Advance Ruling order shall be filed before the Tamil Nadu State Appellate Authority for Advance Ruling, Chennai under Sub-section (1) of Section 100 of CGST ACT/TNGST Act 2017 within 30 days from the date on which the ruling sought to be appealed against is communicated. At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central Goods and Service Tax Act would also mean a reference to the same provisions under the Tamil Nadu Goods and Service Tax Act. Tvl. GITEC-IGIP GmbH, Cologne, Germany, having correspondence address at No. 131/9, Moti Towers 4th Floor, Kandanchavadi, Old Mahabalipuram Road, Perungudi, Chennai 600 096, is the Lead Partner of GITEC-IGIP GmbH, Cologne Germany and GITEC-IGIP India Pvt Ltd., Jaipur, India in Joint Venture with Mukesh Associates, Salem, India and N. K. Buildcon Pvt Ltd., Jaipur India. (hereinafter called ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Twelfth Schedule to the article 243 W of the Constitution, there are 18 activities listed and the same are mentioned below for reference. TWELFTH SCHEDULE - (Article 243W) 1. Urban planning including town planning.; 2. Regulation of Land-use and 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 upgradation. ; 11. Urban poverty alleviation. ; 12. Provision of urban amenities and facilities such as parks, gardens, play grounds. ; 13. Promotion of cultural, educational and aesthetic aspects.; 14. Burials and burial grounds; cremations, cremation grounds; and electric crematoriums. ; 15. Cattle pounds; prevention of cruelty to animals. ; 16. Vital statistics ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facts having a bearing on the question raised, they have drawn the attention of the Advance Ruling given by The Authority 'on Advance Rulings in Karnataka Goods and Services Tax, in the case of M/s. Vimos Technocrats Private Limited, Bengaluru in KAR ADRG 52/2020 dated 09.10.2020 . Further, for a similar supply of Service provided by M/s GITEC IGIP Private Limited., M/s Madhya Pradesh Urban Development Company Ltd., [MPUDC], Urban Development and Housing Department had issued a letter to the supplier of service to the effect that in the case of consultancy services, MPUDC is exempted from GST as per the Sl.No.3 of the Notification No.12/2017-Central Tax (Rate) dated 28th June, 2017. In view of the above, they are of the strong view that the services of execution of Consulting Services for Programme Management and Accompanying Measures for implementation of Integrated Strom Water Drain for M1 M2 Components of Kovalam Basin in the extended area of Greater Chennai Corporation supplied to the Superintending Engineer, Strom Water Drain Department, Greater Chennai Corporation are exempted from payment of GST by virtue of S.No.3 of the Notification No.12/2017-Central Tax (Rate) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8 to 189 of consulting services contract agreement dated 03.12.2020 gives the detailed scope of consultancy services. They provide only 'Services of the Human Resources', for development of the storm water drainage system for GCC which constitutes only 'Pure Services' and do not cover procurement of goods. They enclosed the Copies of invoices raised on GCC dated 30 December 2020;23.03.2021 Rei/014-21; 22.06.2021 Rei/019-21; 08.09.2021 Rei/020-21 and 17.12.2021 Rei/045-21. 4. The State Jurisdictional Authority, Assistant Commissioner (ST) (FAC), Thiruvanmiyur Assessment Circle, who has the administrative Jurisdiction over the applicant vide letter RC. No. 982/2021/A4, dated: 22.10.2021 has stated that: The correspondence address as mentioned in the application GST-ARA-01, is the registered place of business of Tvl.GITEC-IGIP India Private Limited, Tamilnadu with GST number-33AAHCG2761L1ZH who is under the jurisdiction of Thiruvanmiyur Assessment Circle. On verification of the documents sent vide R.C. No. 574/2021/A1, dated : 04.10.2021, it is noticed that the M/s. GITEC IGIP GMPH, Cologne, Germany GITEC-IGIP India Pvt. Ltd., Jaipur, India, in Join ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om the submissions, it is seen that the applicant has entered into a contract for consulting services with Greater Chennai Corporation(hereinafter referred to as GCC) for the Project- Project Management and Accompanying Measures for implementation of Integrated Storm Water drain for M1 M2 components of Kovalam Basin on 3rd December 2020. From the Terms of Reference' of the contract, the following are seen: Programme Background: India's rapid Economic Growth is accompanied by an accelerated urban and spatial transformation. There are huge developmental challenges to accommodate additional urban dwellers and provide them with adequate urban services. The Government of India emphasizes the need for major investments in urban infrastructure; The risk of flooding is exacerbated by anthropogenic factors in addition to the natural conditions; Therefore, the urbanization trend is aggravating the risks for Chennai associated with climate change. In view of these challenges, the existing urban stormwater management infrastructure is far from adequate in terms of quality and quantity(core problem). Overall Programme Concept: The German and Indian Government agreed to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... highest quality and satisfaction of stakeholders; Provide overall programme management services including but not limited to (1) manage project delivery program; (2) identify emerging project risks affecting time, cost and quality and propose mitigation measures and manage their implementation; (3) manage project financial management; (4) coordination and stakeholder management; (5) monitoring and evaluation; (6) reporting and communication; Have effective coordination of programme related issues with all stake holders, and especially the PMC M3. Objectives of the Accompanying Measures Consultancy assignment are: Have a utility that ensures the sustainability of the investment measures by developing and operationalizing an O M concept; Ensure close coordination between GCC departments as well as the coordination, information and cooperation of GCC with other relevant agencies; Organize and implement training for GCC staff on O M, machinery operation, safety requirements and drain inspection, including exposure visits within the country and to suitable international locations with the same nature of operation; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rate Condition 3 99 Pure services (excluding works contract service or other composite supplies involving supply of any 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 243W of the Constitution. Nil Nil The above entry is applicable to Pure Services , Provided to Central Government/State Government/Union Territory/Local authority / Governmental authority; By way of any activity in relation to any function entrusted to a Panchayat under Article 243 G of the Constitution/ Municipality under Article 243 W of the Constitution 8.2 'Pure Service' is not defined under GST and the same can be constituted in general term as any supply made without involvement of supply of goods along with supply of services. The detailed scope of consultancy services have been provided in the Terms ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Panchayat ..; (b) a Municipal Council for a smaller urban area; and (c) a Municipal Corporation for a larger urban area, in accordance with the provisions of this Part: From the above it is clear that the GCC being a Municipal Corporation, constituted by the State, is a Local authority by the definition of 'local authority' at S.2(69) of the GST Act and the services rendered by the applicants are the services rendered to a local authority. 8.4 The final limb to be satisfied, is whether the services are provided in relation to activities entrusted to a Municipality under Article 243 W of the Constitution. From the submissions, it is clear that the applicant extends technical expertise in documentation, supervision, etc of Construction and Maintenance of 'Storm Water Drain' in the M1 and M2 areas as marked in the Contract Document. From the `Overall Programme Concept' found in the contract, the project is undertaken as a part of the Programme Sustainable Urban Infrastructure Development in India; and this commitment, to be implemented with the support of a Programme Management Consultant (PMC) shall be used to finance stormwater manage ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
