Cooperative Society Services Exemption Dispute: No Relief for Vegetable Supply to Government Ashrams

The Authority determined that the services provided by the cooperative society were not covered under Clause 1 & 2 of the Twelfth Schedule of Article 243W. Additionally, the supply of vegetables and mutton to Government Ashrams did not fall within the mentioned clauses. The services provided did not qualify for exemption under Entry No. 3 of Notification No. 12/2017 as they were not considered pure labour services related to functions under Article 243G or 243W. Consequently, all issues raised by the applicant were decided against them.

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Issues Involved:
1. Coverage of services under Clause 1 & 2 of Twelfth Schedule of Article 243W.
2. Classification of meals provided to Government Ashrams under Clause 1 & 2 of Twelfth Schedule of Article 243W.
3. Applicability of Exemption Notification No. 12/2017 (Entry No. 3) for pure labour services.

Issue-Wise Detailed Analysis:

1. Coverage of Services under Clause 1 & 2 of Twelfth Schedule of Article 243W:
The applicant, a cooperative society, provides various services including labour to municipal corporations and government institutions. The primary question was whether these services, such as supplying cleaning staff, data entry operators, and security guards, fall under Clause 1 & 2 of the Twelfth Schedule of Article 243W. Clause 1 pertains to urban planning including town planning, and Clause 2 pertains to planning of land-use and construction of buildings. The Authority found that the services provided by the applicant, such as manpower for cleaning, security, and computer work, do not relate to urban planning or land-use planning. Therefore, these services are not covered under Clause 1 & 2 of the Twelfth Schedule of Article 243W.

2. Classification of Meals Provided to Government Ashrams:
The second issue was whether the meals provided to Government Ashrams for economically weaker students fall within Clause 1 & 2 of the Twelfth Schedule of Article 243W. The Authority noted that the applicant was not providing meals but rather supplying vegetables and mutton. These supplies cannot be correlated with urban planning or land-use planning functions under Clause 1 & 2. Therefore, the supply of vegetables and mutton does not fall within these clauses.

3. Applicability of Exemption Notification No. 12/2017 (Entry No. 3) for Pure Labour Services:
The third issue was whether the services provided by the applicant qualify for exemption under Notification No. 12/2017 (Entry No. 3), which exempts pure services provided to government entities in relation to functions entrusted to Panchayats under Article 243G or Municipalities under Article 243W. The Authority examined various work orders and found that:
- The supply of labour for cleaning and security to the Collector's office and other state government offices does not show a direct relation to functions under Article 243G or 243W.
- The supply of staff to Government Medical Colleges and Hospitals is not covered under the 11th or 12th Schedule.
- The supply of manpower for computer work to the Amravati Municipal Corporation (AMC) was not clearly shown to be related to functions under Article 243W.

Therefore, the services provided by the applicant do not qualify for the exemption under Entry No. 3 of Notification No. 12/2017.

Conclusion:
The Authority concluded that:
- The services provided by the applicant are not covered under Clause 1 & 2 of the Twelfth Schedule of Article 243W.
- The supply of vegetables and mutton to Government Ashrams does not fall within Clause 1 & 2 of the Twelfth Schedule of Article 243W.
- The services provided by the applicant do not fall under the Exemption Notification No. 12/2017 (Entry No. 3) as they are not in the nature of pure labour services related to functions entrusted under Article 243G or 243W.

Order:
The questions raised by the applicant were all answered in the negative.

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