TMI Blog2022 (10) TMI 778X X X X Extracts X X X X X X X X Extracts X X X X ..... iving multiple opportunities, the applicant has not deposited the required pending fee of Rs. 5,000 under GCST Act. Thus, the application is hereby filed without any Advance ruling. - AAR/GST/PB/018 - - - Dated:- 20-9-2022 - MS. VARINDER KAUR, AND MR. VIRAJ SHYAMKARN TIDKE, MEMBER Hearing Attended by : None appeared 1. M/s Tarsem Chand Garg Contractor, H. No. 130, Nangal Colony, Waterworks Road, Mansa. (GST Registration No. 03AANFT9337N1ZH) is engaged in the business of supplying manpower to Punjab Water 86 Sewerage Board for sewerage cleanliness. 2. Proceedings Under Section 98 of CGST/PGST Act: In this regard personal hearings were held on 11.02.2022 and 18.02.2022 before the Advance Ruling Authority, Punjab. Neither ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng is sought under this Act, shall be in respect of- (a) Classification of any goods or services or both; (b) Applicability of a notification issued under the provisions of this Act; (c) Determination of time and value of supply of goods or services or both; (d) Admissibility of input tax credit of tax paid or deemed to have been paid; (e) Determination of the liability to pay tax on any goods or services or both; (f) Whether applicant is required to be registered; (g) whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both, within the meaning of that term. It is observed that the queries of the appl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Therefore, the Board is a government authority. Further as per entry no. 6 which read as Public Health, Sanitation Conservation and Solid Waste Management of Schedule Twelfth of the Constitution of India, these functions are entrusted to a Municipality under article 243W of the Constitution of India. Therefore, sewerage cleaning work can be said to be falling under sanitation conservancy work. 3. In this regard, this office is of the view that in accordance with Notification No. 12/2017 Central Tax (Rate) dated 28.06.2017 of Govt. of India 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 authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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