TMI Blog2023 (1) TMI 1162X X X X Extracts X X X X X X X X Extracts X X X X ..... iculture department, Government of Karnataka are not provided 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. Hence provision of such manpower services are liable to tax at 18%. The Applicant wants to know whether supply of materials like fertilisers, soil and sand for use of bio centers are exempted under GST. However, there is no specific exemption for supply of materials like fertilisers, soil and sand for use of bio centers as per notification No.2/2017-Central Tax (Rate), dated 28.06.2017. - DR. M.P.R AVI PRASAD AND SRI. KIRAN REDDY T MEMBER Represented by : Shri Siddeshwar, Proprietor and Shri Girish, Manager ORDER UNDER SECTION 98(4) OF THE CGST ACT, 2017 AND UNDER SECTION 98(4) OF THE KGST ACT, 2017 M/s. Sanjeevini Enterprises, 04, Sri Kalleshwara, Near Government School, Gopishetty Koppa, Gopala, Shivamogga-577205 (hereinafter referred to as The applicant'), having GSTIN have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 read with Rule 104 of CGST Rules, 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... PERSONAL HEARING / PROCEEDINGS HELD ON 29.09.2022 6. Shri Siddeshwar, Proprietor and Shri Girish, Manager, appeared for personal hearing proceedings held on 29.09.2022 through video conference and reiterated the facts narrated in their application. FINDINGS DISCUSSION 7. At the outset we would like to make it clear that the provisions of CGST Act, 2017 and the KGST Act, 2017 are in pari-materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisions in the KGST Act. 8. We have considered the submissions made by the applicant in their application for advance ruling. We have also considered the issues involved on which advance ruling is sought by the applicant and relevant facts the submissions made by the proprietor and their learned representative during the time of hearing. 9. The Applicant states that they are bidding for a tender called by Department of Horticulture which includes the supply of manpower for Bio-Centre, Department of Ho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o claim exemption under the said notification. 11.3 The Applicant states that he intends to provide manpower supply for tissue culture production and for handling the process of research on flowers, planting and growing conducted by Horticulture department, Government of Karnataka. Thus the first condition of providing pure services to state government is satisfied. 11.4 243G- Powers, authority and responsibilities of Panchayats subject to the provisions of this Constitution the Legislature of a State may, by law, endow the Panchayats 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. Matters listed in Eleventh schedule are:- 1. Agriculture, inc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, playgrounds. 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 including registration of births and deaths. 17. Public amenities including street lighting, parking lots, bus stops and public conveniences. 18. Regulation of slaughter houses and tanneries. 11.5 The applicant is providing manpower supply for tissue culture production and for handling the process of research on flowers, planting an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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