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TMI Blog2025 (5) TMI 1506X X X X Extracts X X X X X X X X Extracts X X X X ..... utset, we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 (the CGST Act, for short) and the West Bengal Goods and Services Tax Act, 2017 (the WBGST Act, for short) have the same provisions in like matter except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisions in the WBGST Act. Further to the earlier, henceforth for the purposes of these proceedings, the expression "GST Act" would mean the CGST Act and the WBGST Act both. 1.2 The applicant is awarded several contracts, related to Jal Jeevan Mission (JJM), from Public Health Engineering Directorate, Govt. of West Bengal (PHED). The contracts are of two types, one type of contract is for supply of service only and another type of contract for combined supply of goods and service. 1.3 The applicant has made this application under sub section (1) of section 97 of the GST Act and the rules made there under seeking an advance ruling in respect of following questions: (1) Whether the Contract of Services for (i) Operation & maintenance, re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e treated as supply of "Composite Supply" u/s 2 (30) of GST Act and the tax liability to be determined as exemption/rate applicable for principal supply. (5) If Answer to the Q4 is "Yes" i.e. composite supply u/s 2 (20) of CGST Act, which one shall be treated as "Principal Supply", Major item of Supply part or Service part for determination of rate for tax liability. 1.4 The aforesaid questions on which the advance ruling is sought for are found to be covered under clause (a) and (b) of sub-section (2) of section 97 of the GST Act. 1.5 The applicant states that the questions raised in the application have neither been decided by nor are pending before any authority under any provision of the GST Act. 1.6 The officer concerned from the Revenue has raised no objection to the admission of the application. 1.7 The application is, therefore, admitted. 2.Submission of the Applicant 2.1. The applicant is awarded several contracts, related to Jal Jeevan Mission (JJM), from Public Health Engineering Directorate, Govt. of West Bengal (PHED). The stated contracts are described hereunder: (a) Work order for regular upkeeping, upgradation of all water quality applications for data col ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtisement, organizing school level awareness programme, designing, printing & supply of 6 types of IEC leaflets and design on JJM, provision on legal provision damage or illegal connection of PWSS, safe handling & storage of safe water quality issues, water conservation and WASH related issues as per operational guideline of JJM and preparation of web based Digital (A/V) training material (Bengali) at Howrah District. (Ref. Memo No. 799/HD dated 20.02.2024). (h) Work order for on-site assessment with sample collection & testing of AIRPs, CWPPs & Water ATM including supply & delivery of 7 New On-site Mobile Analysis System (OMAS) with 38352 consumables for testing Arsenic, Iron, Manganese & Residue Chlorine in addition to monitoring & processing data of AIRPs, CWPPs, Water ATM for precise analysis and evaluation of the plants and upload the data to the State Water Quality Dashboard segment hosted in PHE Web portal. (Ref. Memo No. 1582/RS dated 07.06.2024). (i) Work order for supply and delivery of consumables for Water Quality Monitoring through On-Site Mobile Analysis System (OMAS) for drinking water testing in Untouched Habitations Schools, Anganwadis, and Health Facilities th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to water quality monitoring. * Documentation and report submission periodically. * Conducting meetings involving Water Quality team to discuss short comings based on evolution report of each District Consultant, attending meetings at District Level and Headquarters and attending training programmes at District/Panchayat level. 2.4 Regular Annual Maintenance of Mobile Laboratory Van (MLV) * Providing lab technician, driver cum lab attendance. * Supply for fuel required for mobile van. * Supply of consumables for testing of 1000 samples w.r.t. parameters-Iron, Manganese, Fluoride, Arsenic, Total Hardness, Residual Chlorine, Total Coliform & Thermotolerant Coliform. 2.5 Regular preventive upkeep & calibration of On-site Mobile Analysis system * The work included Comprehensive Annual Maintenance Contract of On-site Mobile Analysis System (OMAS) installed in 77 Water Testing Laboratories. Work also includes preventive maintenance & calibration of OMAS at the laboratories for upkeep of the systems for 12 months. * The agency must have a pool of competent technician to attend breakdown calls within 48 hrs. after receiving of complain. * Visits to various PHED laboratori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ining/orientation program * Supply of Field Test Kits (FTK) to Facilitate Water Sources Testing at Gram Panchayat Level * Supply of bag for carrying Field Test Kits * Overall coordination and Logistical support for distribution of FTKs at Gram Panchayat Level in coordination with District Headquarters, time-to-time reporting on any update of the programme * Facilitate Field level (Gram Panchayat/ Block Level) Training for all FTK users Panchayat Level * Facilitation of Data updation to State Water Quality Dashboard and WQMIS 2.8 On-site assessment with sample collection & testing of AIRPs, CWPPs & Water ATM including supply & delivery of New On-site Mobile Analysis System (OMAS) with 38352 consumables * Supply and delivery of OMAS including 1 year operation & maintenance * Supply and delivery of 38352 consumables for testing of Arsenic, Iron, Manganese & Residual Chlorine * The monthly test results of the water quality parameters should be uploaded by the resource personnel to State Water Quality Dashboard on regular basis for real time reflection on the performance of AIRPs, CWPPs & Water ATMs. * Monitoring and processing data of AIRPs, CWPPs, Water ATMs for pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onse time for attending non-functional OMAS should be not more than 48 hrs. after receiving message from the fault booking system of PHED. The machine to be made functional within 96 hrs. from receiving message through fault booking system of PHED and is to be reported in the PHED system. * As far as possible, the repairs would be carried out on site itself. However, in case the parts are not repairable, the bidder should replace the defective parts with new ones. Repairing includes necessary repairs to the installed systems and replacement of defective/damaged parts, components and other accessories. * The Bidder has to supply the parts as per Schedule of Work. Equipment parts replaced must be new and equivalent in performance of the existing parts. In the event of obsolescence, items may be replaced by equivalent capacity. In this scenario the parts may be replaced at a price quoted in the Schedule of Work. * Billing of parts should be done on ACTUAL BASIS and should not exceed the quoted quantity. Prior approval from PHED should be taken before replacing the parts with new one. * Representative from the agency should attend all meetings as directed by the Department rega ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... seven new OMAS with consumables for testing Arsenic, Iron, Manganese & residue Chlorine in addition to monitoring and processing the data for precise analysis and evaluation of the plants and upload the data to the State Water Quality Dashboard and Procurement of MLV complete with internal fabrication, refrigeration, exhaust system, air conditioning system, waste disposal system and fully equipped with chemicals, equipments etc. for on site testing, smart phone with preloaded water quality app synchronized with PHED water quality dashboard and safety gear for resource personnel including external designing and painting for IEC propaganda with IEC audio visual aids. Since the documents in relation to the above new scopes of work have already been provided with the original application, the addition is admitted. 2.13 These supply both pure service and composite are provided to The Public Health Engineering Directorate, Govt. of West Bengal, under Jal Jeevan Mission for supplying of drinking water which function is entrusted to a Panchayat under article 243G or to a municipality under article 243W of the of the Constitution of India. 2.14 In case of composite supply, both of servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Notification No. 32/2017 - Central Tax (Rate) dated 12.10.2017, the following criteria needs to be examined in order to decide whether the services provided are eligible for exemption under the aforesaid serial number or not: i. Whether the supply of services can be treated as pure services; ii. Whether the supply excluding works contract service or other composite supply involving supply of goods. iii. Whether services provided to the Central Government, State Government or Union Territory or local authority or a Governmental authority; and iv. Whether the said services are in relation to any function entrusted to a Panchayat under article 243G or to a municipality under article 243W of the Constitution of India. The supplies under Question no. 1 are pure service as per serial No. 3 of the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 as amended, The services are not work contract service work as there is no transfer of asset involves and composite supply involving supply of goods. The services are provided to State Government in relating Jal Jeevan Mission for supply of drinking water which function is entrusted to Panchayat under article 243G or to munici ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... supply shall be determined in the manner, namely "a composite supply comprising two or more supplies, one of which is a principal supply, shall be treated as a supply of principal supply". In the above cases exemption or the tax liability and rate of taxes should be determined on principal supply as interpreted in the section 15 of Statement of relevant facts. 2.18 The applicant has mailed on 30-04-2025 with a prayer to include two additional sub-questions under question no 2, apart from those which are already mentioned in ARA 01 of the instant application. The questions are as follows: (vi) On-site assessment with sample collection & testing of AIRPs, CWPPs & Water ATM including supply & delivery of 7 New On-site Mobile Analysis System (OMAS) with consumables for testing Arsenic, Iron, Manganese & Residue Chlorine in addition to monitoring & processing the data for precise analysis and evaluation of the plants and upload the data to the State Water Quality Dashboard. (vii) Procurement of Mobile Laboratory Van complete with internal fabrication, refrigeration, exhaust system, air conditioning system, waste disposal system and fully equipped with Chemicals, equipment etc. fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... survey, data repository system and engagement of efficient manpower for resources monitoring & management of water quality in drinking water sector for all districts of West Bengal for the period of 12 months. Work order for Annual Maintenance for Mobile Laboratory Van (MLV) under Water Quality Monitoring and Surveillance Programme related to Jal Jeevan Mission in the District of South 24 Parganas under Alipore Division, PHE Dte. Scope of order includes the supply of consumables for the testing of samples w.r.t. parameters Irons, Manganese, Fluoride, Arsenic, Total Hardness, Residual Chlorine, Total Coliform & Thermotolerant Coliform.. Work order for operation of water testing 6 nos. laboratories at Balarampur, Burdwan, WTP Sub-District water testing Laboratory & Hura, Jhalda-I, Kashipur, Baghmundi Sub District Water Testing laboratory under RWS Purulia Sub-Division PHE Dte. Work order for regular preventive upkeep & calibration of On-site Mobile Analysis system (OMAS) installed in various Water Testing Laboratories of PHE Dte, Govt. of West Bengal. Scope of order includes the supply of Spare Parts for this works. Work order for engagement of consulting agency for setting up o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Spare Parts including Calibration & regular upkeep of On-site Mobile Analysis System (OMAS) used for drinking water quality monitoring in arsenic & Iron Removal Plants (AIRPs) related to Water Quality Monitoring & Surveillance under JJM. 4.4 The applicant has mentioned certain 'other type of works' that are normally invited by PHE Directorate for tender quotation and the applicant may participate in future. The works include * Engagement of Third Party Inspection Agency for quality and quantity monitoring of Rural supply scheme. * Providing comprehensive support service for data centre & networking hardware, redhat server operating system enhancement and maintaining office web portal. * Development document archival software. * Engagement of implementation support agency. * Comprehensive technical support with dedicated software manpower. * Project implementation & functioning support of domain. * Providing SSL Certificate for Domain and sub-domain and cloud base videoconferencing software. * Consulting support for DPR. * Guarding arrangement for store. No supporting documents like works order etc. in respect of the above have been placed before this authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of communication. 14. Rural electrification, including distribution of electricity. 15. Non-conventional energy sources. 16. Poverty alleviation programme. 17. Education, including primary and secondary schools. 18. Technical training and vocational education. 19. Adult and non-formal education. 20. Libraries. 21. Cultural activities. 22. Markets and fairs. 23. Health and sanitation, including hospitals, primary health centres and dispensaries. 24. Family welfare. 25. Women and child development. 26. Social welfare, including welfare of the handicapped and mentally retarded. 27. Welfare of the weaker sections, and in particular, of the Scheduled Castes and the Scheduled Tribes. 28. Public distribution system. 29. Maintenance of community assets. Article 243W: This Article of the Constitution of India reads as under: Powers, authority and responsibilities of Municipalities, etc.-Subject to the provisions of this Constitution, the Legislature of a State may, by law, endow- (a) the Municipalities with such powers and authority as may be necessary to enable them to function as institutions of self-government and such law may contain provisions fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pproach to water and will include extensive Information, Education and communication as a key component of the mission. The Jal Jeevan Mission will be based on a community approach to water and will include extensive Information, Education and communication as a key component of the mission. JJM looks to create a jan andolan for water, thereby making it everyone's priority. Jal Swapna PrakaIpa: It is a project undertaken by the Government of west Bengal in coordination with JJM in respect of drinking water. The main objective of the project is to ensure supply of safe and filtered drinking water to all the villages and every household of a village. It is in the context of all the above that we have to discuss the issues raised in the application for advance ruling. 4.6 We find from the produced documents that the two main questions raised in the application are based on fourteen work orders received by the applicant from the PHE Directorate. The rest of the three questions are basically follow ups of the first two questions. We have carefully examined all the relevant work orders in the reference frame of the questions raised by the applicant. It is also to be mentioned that all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9 The work orders for (i) Annual maintenance of Mobile Laboratory Van under Water Quality Monitoring and Surveillance Programme, with supply of consumables for the testing of water samples, (ii) Regular preventive upkeep & calibration of On-site Mobile Analysis System (in short OMAS) installed in various laboratories with supply of spare parts, (iii) Supply & distribution of portable multi-parameter water quality testing device and facilitating block level training/orientation program on testing, awareness generation etc., (iiia) Supply and delivery of consumables for water quality monitoring through OMAS including packing and distribution to different laboratories and collection of sample testing as well as uploading of test result in State Water Quality Dashboard, (iv) Supply of Spare Parts including Calibration & regular upkeep of OMAS, (v) Conceptualization, design, implementation of community sensitization /mobilization activities using various mediums on JJM through Tableau, Bus Panel advertisement, organizing school level awareness programme, designing, printing & supply of IEC leaflets and design on JJM and (vi) On-site assessment with sample collection & testing of AIRPs, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alisation and implementation of community sensitisation in respect of water conservation. 4.11 So far as the work order related to Procurement of Mobile Laboratory Van (MLV) issued by the Executive Engineer, Jhargram Division, PHE Directorate is concerned, this appears to be supply of goods. The work order relates to supply of MLV complete with internal fabrication, refrigeration, exhaust system, air conditioning system, waste disposal system and fully equipped with chemicals, equipments etc. for on site testing, smart phone with preloaded water quality app synchronized with PHED water quality dashboard and safety gear for resource personnel including external designing and painting for IEC propaganda with IEC audio visual aids. Thus it is evident that there is no supply of service involved in the above work order. It is a supply of goods i.e. supply of vehicle fitted with equipments and other fittings to serve a specific purpose. This will come under Entry no. 401A of Schedule III. This entry pertains to Special purpose motor vehicles, other than those principally designed for the transport of persons or goods. The vehicle under question is specifically designed, equipped and f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntenance of Mobile Laboratory Van under Water Quality Monitoring and Surveillance Programme, with supply of consumables for the testing of water samples, (ii) Regular preventive upkeep & calibration of On-site Mobile Analysis System installed in various laboratories with supply of spare parts, (iii) Supply & distribution of portable multi-parameter water quality testing device and facilitating block level training/orientation program on testing, awareness generation etc., (iiia) Supply and delivery of consumables for water quality monitoring through OMAS including packing and distribution to different laboratories and collection of sample testing as well as uploading of test result in State Water Quality Dashboard, (iv) Supply of Spare Parts including Calibration & regular upkeep of OMAS and (v) Conceptualization, design, implementation of community sensitization /mobilization activities using various mediums on JJM through Tableau, Bus Panel advertisement, organizing school level awareness programme, designing, printing & supply of IEC leaflets and design on JJM, (vi) On-site assessment with sample collection & testing of AIRPs, CWPPs & water ATM including supply & delivery of sev ..... 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