9911796707
TMI Blog2024 (7) TMI 522X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 2017 read with Rule 104 of CGST Rules, 2017 and Section 97 of KGST Act, 2017 read with Rule 104 of KGST Rules, 2017, in FORM GST ARA-01 discharging the fee Rs. 5,000/- each under the CGST Act and the KGST Act. 2. The applicant is a Private Limited Company registered under the provisions of Central Goods and Services Tax Act, 2017 as well as Karnataka Goods and Services Tax Act, 2017 (hereinafter referred to as the CGST Act and KGST/SGST Act respectively). The applicant is engaged in providing security services to BBMP. 3. The applicant has sought advance ruling in respect of the following question:- 1. Whether the Bruhat Bengaluru Mahanagra Palike, Banglore are exempt from GST for obtaining security services on outsource basis fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... applicant and the relevant facts along with the arguments made by their authorized representative and also their submissions made during the time of hearing. 9. The applicant states that BBMP has issued work order to the Applicant to provide security services to head office premises for three years and the Applicant wants to know the taxability of providing security services to BBMP. 10. The applicant states that BBMP is stating that supply of security services to them is exempted as per SI. No. 3 of Notification No. 12/2017 central Tax(R) dated 28.06.2017. 11. Whether the security services provided by the Applicant to BBMP is exempted under entry no. 3 of the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 is to be examine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ipal Committee, a Zilla Parishad, a District Board, and any other authority legally entitled to, or entrusted by the Central Government or any State Government with the control or management of a municipal or local fund; (d) a Cantonment Board as defined in section 3 of the Cantonments Act, 2006 (41 of 2006); (e) a Regional Council or a District Council constituted under the Sixth Schedule to the Constitution; (f) a Development Board constituted under article 371 8[and article 371J] of the Constitution; or (g) a Regional Council constituted under article 371A of the Constitution; 11.2 Bruhat Bengaluru Mahanagara Palike (BBMP) is established and governed under the provisions of the Karnataka Municipal Corporations Act, 1976 (Karnata ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onomic 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, including agricultural extension. 2. Land improvement, implementation of land reforms, land consolidation and soil conservation. 3. Minor irrigation, water management and watershed development. 4. Animal husbandry, dairying and poultry. 5. Fisheries. 6. Social forestry and farm forestry. 7. Minor forest produce. 8. Small scale industries, including food processing industries. 9. Khadi, village and cottage industries. 10. Rural housing. 11. Dr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... implementation of schemes as may be entrusted to them including those in relation to the matters listed in the Twelfth Schedule; There are 18 items in the twelfth schedule of the Constitution which are as below:- 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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