TaxTMI 
TaxTMI 
TaxTMI 
2019 (1) TMI 1491
X X X X Extracts X X X X
X X X X Extracts X X X X
....WB Govt Gazette Notification-1136-FT dated 28.06.2017, as amended (hereinafter collectively referred to as "the Exemption Notification"). Advance Ruling is admissible on the question under Section 97(2)(b) of the CGST/WBGST Acts, 2017 (hereinafter referred to, collectively, as "the GST Act"). The Applicant further submits that the question raised in the Application is neither decided by nor pending for decision before any authority under any provisions of the GST Act. The officer concerned raises no objection to admission of the Application. The Application is, therefore, admitted. 2. The Application states that the Applicant is supplying of Security Guards & Scavenging Services to the medical colleges and hospitals of West Bengal witho....
X X X X Extracts X X X X
X X X X Extracts X X X X
....unction 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. 4. The concerned officer from the revenue submits that the above exemption is extended to Panchayats and Municipalities. The Applicant, being a private party, is not eligible for this exemption. It is pertinent to examine in this context the ambit of the exemption under Sl Nos. 3 or 3A of the Exemption Notification. They cover supply of certain services to the government, local authority, governmental authority, or government entity. The service should be an activity in relation to any function entrusted to a Panchayat under Art 243G of the Constitution or to a Municipal....
X X X X Extracts X X X X
X X X X Extracts X X X X
....unicipality under the Constitution. The example of ambulance service provided by a PSP also makes it clear that the phrase 'in relation to any function' refers not to who the service provider is or what activities the recipient of the service is engaged in, but only to what service the supplier is providing. While examining whether ambulance service supplied to the Government is eligible for the exemption, the Circular does not go on to explore whether the recipient of the service is engaged in an activity listed under the Eleventh or the Twelfth Schedules and whether the ambulance service is being supplied in relation to any such activity. It simply focuses on the nature of the service itself (ie. The ambulance service) and examines wheth....
X X X X Extracts X X X X
X X X X Extracts X X X X
....y to enable them to function as institutions of self government ....... subject to such conditions as may be specified therein, with respect to.......(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" Eleventh schedule of Indian Constitution contains the following 29 functional items placed within the purview of the Panchayats: 1 Agriculture including agricultural expansion 2 Land improvement, implementation of land reforms, land consolidation and soil conservation 3 Animal Husbandry, Dairying and poultry 4 Fisheries Industry 5 Minor irrigation, water management and water....
X X X X Extracts X X X X
X X X X Extracts X X X X
...."Subject to the provisions of this Constitution, the Legislature of a State may, by law, endow,.......b) the Committees with such powers and authority as may be necessary to enable them to carry out the responsibilities conferred upon them including those in relation to the matters listed in the Twelfth Schedule". List of 18 items covered under the Twelfth Schedule of the Indian Constitution are as follows; 1 Regulation of land use and construction of land buildings 2 Urban planning including the town planning 3 Planning for economic and social development 4 Urban poverty alleviation 5 Water supply for domestic, industrial and commercial purposes 6 Fire services 7 Public health sanita....
X X X X Extracts X X X X
X X X X Extracts X X X X
....des manual cleaning, duties of attendant or operator of trolleys. Article 243G under Serial No 26 covers "Health and sanitation, including hospitals, primary health centres and dispensaries". Article 243W under Serial No 7 covers "Public health sanitation, conservancy and solid waste management". No other entries in the Eleventh or the Twelfth Schedules of the Constitution appear relevant while examining applicability of the Applicant's services bundled as 'Scavenging Services'. 'Health Care Service' is defined under clause 2(zg) of the Exemption Notification. It means inter alia any service by way of diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognized system of medicine in India and ....