9911796707
TMI Blog2022 (3) TMI 790X X X X Extracts X X X X X X X X Extracts X X X X ..... vely] by M/s. Maharashtra Ex-Servicemen Corporation Ltd., the applicant, seeking an advance ruling in respect of the following questions.- Whether the Chapter No. 99, Sr. No. 3 of the Exemption Notification No. 12/2017 is applicable to MESCO Ltd. for the pure services i.e. Security Services rendered to various sites of Municipal Corporations in relation to functions entrusted to it under Article 243 W of the Constitution of India, thereby exempting as a service provider from the whole of GST? At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to any dissimilar provisions, a reference to the CGS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Constitution, thereby exempting the applicant as a service provider from the whole of GST. 2.4 The security services are provided in the form of providing security guards to various sites of the Municipal Corporations to protect the assets and safeguard its property, against which bills are charged on monthly basis. All the sites are inter alia involved in relation to any functionality entrusted to Municipality under article 243W of the constitution and impugned service is pure service as contemplated in chapter 99 of the exemption notification. B. STATEMENT CONTAINING APPLICANT'S INTERPRETATION OF LAW 2.5 In view of the aforesaid facts, the applicant is of the opinion that the security services provided by applicant to Nagpur M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on that the security services provided by applicant to all the Municipal Corporations are exempted from GST, in view of the above referred Notification. CASE LAW SUPPORTING THE APPLICANT'S CLAIM:- 2.9 In Similar case of M/S National Security Services Ltd. bearing GST No. 27AEHPM7276H1Z2 authority for Advance Ruling has given decision in favour of the applicant. In the said case National Security Services ltd. was providing security services to various sites of Pimpri Chinchwad Municipal Corporation (known as PCMC) such as Hospitals, water supply sites, Purification of plants etc. All these services are covered under article 243W of the constitution of India as functions entrusted to Municipality. It was held by the Hon. Authority for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecurity is provided) and the value wise details. The concerned jurisdictional officer was asked to file written submission, if any. Applicant was asked to provide details of all services provided, to prove that the activities of applicant are covered by Article 243W of the constitution. 4.4 The matter was heard. 05. OBSERVATIONS AND FINDINGS: 5.1 We have gone through the facts of the case, documents on record and the submissions made by both, the applicant as well as the jurisdictional officer. 5.2 The only issue before us is whether the supply of security services by the applicant to the various Municipal Corporations are exempted from GST under the provisions of Exemption Notification No. 12/2017 - Central Tax (Rate) dated 28/06/2017 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... From the submissions made by the applicant particularly with respect to the fact that no material is being provided during the supply of the impugned security services, we find that the impugned services provided by the applicant are in the nature of "pure services". 5.6 It is also seen from the submissions made, that the impugned question is raised only with respect to the impugned services supplied to the various Municipal Corporations who can be considered as local authorities. 5.7 However, the applicant has not mentioned or enumerated the functions of the Municipal Corporations in relation to which the impugned services are provided. The applicant has made a sweeping and blanket submission that its services which are in the nature of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded in relation to functions which have been entrusted to a Municipality under article 243W of the Constitution, then in such a case the applicant will not be entitled to exemption under Sr. No. 3 of Exemption Notification No. 12/2017 - Central Tax (Rate) dated 28/06/2017. 06. In view of the above deliberations, we pass an order as under: ORDER (Under Section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) For reasons as discussed in the body of the order, the question is answered thus - Question:- Whether the Chapter No. 99, Sr. No. 3 of the Exemption Notification No. 12/2017 is applicable to MESCO Ltd. for the pure services i.e. Security Services rendered to various sites of Mu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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